Financial review as an element of corporate governance in the polish legal regulations

Information
Title: Financial review as an element of corporate governance in the polish legal regulations
Issue: Vol. 7, No 2, 2014
Published date: 20-09-2014 (print) / 20-09-2014 (online)
Journal: Journal of International Studies
ISSN: 2071-8330, eISSN: 2306-3483
Authors: Piotr Bartkowiak
Marcin Borkowski
Keywords: financial statement, financial review, corporate governance
DOI: 10.14254/2071-8330.2014/7-2/6
DOAJ: https://doaj.org/article/2dce8dff9e8d44369a8a2058270e9dc7
Language: English
Pages: 70-82 (13)
Website: https://www.jois.eu/?165,en_financial-review-as-an-element-of-corporate-governance-in-the-polish-legal-regulations
File https://www.jois.eu/files/Vol_7_2_Bartkowiak_Borkowski.pdf
Abstract

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.