| Autor: Elżbieta Szczepankiewicz | 679 |
Strony: 679-691
pełen tekst
THE PRINCIPLE OF PREPARING AND REVIEV OF INTERIM FINANCIAL REPORTING BY INVESTMENT FUNDS MANAGEMENT COMPANY AND INVESTMENT FUNDS
Summary
Financial statements preparing by investment funds management company and investment funds serve as an aid in making economic decisions. Financial statements are presented either in the form of an annual report or an interim report. The main aim of an interim financial report is to provide an update to the latest complete annual financial statements. Such a report should focus on new activities, events and circumstances. At the moment financial reporting is governed both by IFRSs, as well as domestic regulations. This article discusses selected issues of interim financial reporting in view of the current Polish regulations and guidelines provided by IFRSs.
pełen tekstTHE PRINCIPLE OF PREPARING AND REVIEV OF INTERIM FINANCIAL REPORTING BY INVESTMENT FUNDS MANAGEMENT COMPANY AND INVESTMENT FUNDS
Summary
Financial statements preparing by investment funds management company and investment funds serve as an aid in making economic decisions. Financial statements are presented either in the form of an annual report or an interim report. The main aim of an interim financial report is to provide an update to the latest complete annual financial statements. Such a report should focus on new activities, events and circumstances. At the moment financial reporting is governed both by IFRSs, as well as domestic regulations. This article discusses selected issues of interim financial reporting in view of the current Polish regulations and guidelines provided by IFRSs.