Planned changes to the classification and disclosure of items in the profit and loss statement. Discussion on the exposure draft of a new international standard

Planned changes to the classification and disclosure of items in the profit and loss statement. Discussion on the exposure draft of a new international standard

Purpose: The objective is to present selected changes slated for introduction through exposure draft ED/2019/7. The perspective adopted concerns the current classification and disclosure in the profit and loss statement. In addition, the authors indicate the differences between the new standard and...

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Bibliographic Details
Main Authors: Ewa Maruszewska, Maciej Andrzej Tuszkiewicz
Format: Article
Language:English
Published: Rada Naukowa SKwP 2023-09-01
Series:Zeszyty Teoretyczne Rachunkowości
Subjects:
exposure draft
International Accounting Standard 1
International Financial Reporting Standards
profit and loss statement
European Financial Reporting Advisory Group
Online Access:http://ztr.skwp.pl/gicid/01.3001.0053.7698

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http://ztr.skwp.pl/gicid/01.3001.0053.7698

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