The business model in the light of the Conceptual framework for financial reporting of 2018

Purpose: The purpose of the article is to indicate the possible impact of the business mod-el on financial statements in the light of the Conceptual Framework for Financial Report-ing (CF) of 2018. Methodology/approach: The current state is presented (the basis were CF of 2018), and value judgments...

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Bibliographic Details
Main Author: Mariusz Karwowski
Format: Article
Language:English
Published: Rada Naukowa SKwP 2021-04-01
Series:Zeszyty Teoretyczne Rachunkowości
Subjects:
Online Access:http://ztr.skwp.pl/gicid/01.3001.0014.8349