Financial review as an element of corporate governance in the polish legal regulations
|Title:||Financial review as an element of corporate governance in the polish legal regulations|
Vol. 7, No 2, 2014
Published date: 20-09-2014 (print) / 20-09-2014 (online)
Journal of International Studies
ISSN: 2071-8330, eISSN: 2306-3483
|Keywords:||financial statement, financial review, corporate governance|
The aim of the current paper is to present financial review as an element of an efficiently working corporate governance system. The study was prepared on the basis of both the details of the legislation in force in Poland, as well as on the basis of In- ternational Accounting Standards. Moreover, the analysis will attempt at describing the roles of an expert auditor and a financial statement perceived as a basic tool of communication with stakeholders1 as well as will try to present the changes that have taken place within this area.