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Financial and non-financial reports prepared by economic entities in the conditions of Russian aggression against Ukraine
Krystyna Barczyk
Abstract
The article raises current problems related to the impact of Russia's aggression against Ukraine in the context of disclosures in financial statements regarding the threats identified by economic entities in connection with the situation, which significantly violated the economic stability of many entities. The aim of the article is to analyze and evaluate the implementation of the Recommendation of the Accounting Standards Committee regarding disclosure of the impact of the war in Ukraine on the values presented in annual reports. The article analyzes the information included in the notes to the financial statements and in the Management Board Report of the LPP S.A. Capital Group. for 2022/23. The considerations are conducted in a theoretical and practical aspect, considering current legal regulations.
Keywords:
Financial and Non-financial Reports Prepared by Economic Entities during the Russian Aggression against UkraineMost read articles by the same author(s)
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