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...
Main Authors: | Ewa Maruszewska, Maciej Andrzej Tuszkiewicz |
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Format: | Article |
Language: | English |
Published: |
Rada Naukowa SKwP
2023-09-01
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Series: | Zeszyty Teoretyczne Rachunkowości |
Subjects: | |
Online Access: | http://ztr.skwp.pl/gicid/01.3001.0053.7698 |
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