Specyficzne uwarunkowania sprawozdawczości finansowej stowarzyszeń

Abstract

The main source of financial information about the activities of the entities is financial reporting. A feature of the information disclosed in the reports, which are prepared in accordance with the provisions of accounting law, is credibility. In order to ensure it, and given the need to maintain comparability recognized in the statements of similar entities, it is necessary to have determined the scope and uniform rules for the preparation of the financial statements. The specificity of the activities of associations, their differences of economic and financial standing in relation to the business, bring the need to adapt the scope of information disclosed in the financial statements of these entities. The article included a discussion of changes in the financial reporting of associations.

Keywords

• association
• financial reporting
• financial statements