Język docelowy: Angielski
Since 2005 we have been preparing our financial statements in accordance with the International Financial Reporting Standards (IFRS) and the International Accounting Standards (IAS). We do not use local, generally accepted accounting principles (GAAP). There are some differences between IFRS and local GAAP and if you are interested in that I could be able to give you more information. In many of them, there are some differences mainly in terms of terminology, not in concept. For example: 1. Reclassification of items in each part of the financial statement, when approving a new normative act, which changes the substance and the form principle of its parts.
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