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start learning

Question		Answer
Fair value start learning		Wartość godziwa
International Reporting Standards start learning		IFRS
stakeholders, shareholders start learning		interesariusze
tax offices tax authorities start learning		urzędy skarbowe
International Accounting Standards start learning		IAS
widespread, prevalent start learning		rozpowszechniony
created and amended start learning		stworzone i dostosowywane
take a look at the scope of start learning		spójrz na zakres
1) the statement of financial position, 2) statement of comprehensive income, 3) statement of changes in equity start learning		3 podstawowe sprawozdania finansowe
good grounding start learning		dobre podstawy
an unenviable job start learning		praca nie do pozazdroszczenia
International Accounting Standards Board start learning		IASB
International Accounting standards Committee start learning		IASC
listed companies (stock exchange) start learning		notowane spółki (giełda)
in 2002 EU adopted legislation that requires listed companies to apply IFRS in their consolidated financial statements start learning		kiedy IFRS zostały zaadoptowane w EU?
has a clearly defined purpose, has a clear objective in mind start learning		ma jasno określony cel
conceptual framework start learning		ramy koncepcyjne
to converge national accounting standards to IFRS start learning		dostosować krajowe standardy rachunkowości do IFRS
the company reports under IFRS start learning		firma raportuje zgodnie IFRS
The structure of international financial reporting is / is not exactly straightforward start learning		Struktura międzynarodowej sprawozdawczości finansowej jest/nie jest do końca prosta
The conceptual framework sets out certain characteristics start learning		ramy koncepcyjne określają pewne cechy
Fundamental qualitative characteristics start learning		Podstawowe cechy jakościowe
Relevant: the information is capable of making a difference in the desisions start learning		Istotność - informacja ma wpływ na decycje
faithful in its presentation, the information is complete, neutral and error-free. start learning		wierna w prezentacji, informacja jest kompletna, neutralna i wolna od błędów.
Enhancing qualitative characteristics start learning		Poprawa cech jakościowych
includes materiality start learning		obejmuje istotność
that it outlines start learning		określa, zarysowuje
entity assesses start learning		podmiot ocenia
carry on start learning		prowadzić, realizować, kontynuować

IFRS

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