Założenia koncepcyjne sporządzania i prezentacji sprawozdań finansowych jako podstawa MSSF

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(14) . .WDU]\QDŊZLHWOD. 1DFHFKĕZLDU\JRGQRŋFLZSã\ZDNLONDLQQ\FKWR]QDF]\ZLHUQRŋþRG]ZLHU FLHGOHQLDSU]HZDJDWUHŋFLQDGIRUPćQHXWUDOQRŋþRVWURŧQRŋþRUD]NRPSOHWQRŋþ ,QIRUPDFMDZLDU\JRGQDWRWDNDNWyUDZZLHUQ\VSRVyERG]ZLHUFLHGODWUDQVDNFMH LLQQH]GDU]HQLD:LDU\JRGQRŋþWRWDNŧHNVLĕJRZDQLHLSU]HGVWDZLDQLHRSHUDFML JRVSRGDUF]\FK]JRGQLH]LFKWUHŋFLćHNRQRPLF]QćLU]HF]\ZLVWRŋFLćJRVSRGDUF]ć DQLHW\ONRIRUPćSUDZQć1HXWUDOQRŋþWR]NROHLZROQRŋþRGVWURQQLF]RŋFLÅ6SUD ZR]GDQLHILQDQVRZHQLHMHVWEH]VWURQQHMHŧHOLSRSU]H]GREyUOXEVSRVyESUH]HQ WDFMLLQIRUPDFMLZ\ZLHUDZSã\ZQDSRGHMPRZDQHGHF\]MHOXEIRUPXãRZDQLHRFHQ ZFHOXRVLćJQLĕFLDZF]HŋQLHM]DSODQRZDQ\FKUH]XOWDWyZEćGťVNXWNyZµ 2VWDWQLHDWU\EXW\ZLDU\JRGQRŋFLWRRVWURŧQRŋþLNRPSOHWQRŋþ=DVDGDRVWURŧ QHMZ\FHQ\SU]\VSRU]ćG]DQLXVSUDZR]GDĸILQDQVRZ\FKR]QDF]DUR]ZDJĕZGRER U]HPHWRGV]DFXQNRZ\FKZZDUXQNDFKQLHSHZQRŋFLWDNDE\QLHVSRZRGRZDþ ]DZ\ŧHQLDDNW\ZyZOXESU]\FKRGyZD]DQLŧHQLDSDV\ZyZLNRV]WyZ=DVDGDWD QLHR]QDF]DSU]\]ZROHQLDQDWZRU]HQLHXNU\W\FKOXEQDGPLHUQ\FKUH]HUZŋZLD GRPHJR]DQLŧDQLDDNW\ZyZOXESU]\FKRGyZF]\WHŧŋZLDGRPHJR]DZ\ŧDQLDSDV\ ZyZOXE]RERZLć]Dĸ,QIRUPDFMDNRPSOHWQDWRWDNDNWyUDREHMPXMHZV]\VWNLH GDQHGRW\F]ćFHGDQHMWUDQVDNFMLOXE]GDU]HQLDXZ]JOĕGQLDMćFSU]\W\PRJUD QLF]HQLDZ\QLNDMćFH]]DVDG\LVWRWQRŋFLLRJUDQLF]HĸNRV]WRZ\FK :HGãXJ=DãRŧHĸNRQFHSF\MQ\FKÅXŧ\WNRZQLF\LQIRUPDFMLSRZLQQLPLHþPRŧ OLZRŋþSRUyZQ\ZDQLDVSUDZR]GDĸILQDQVRZ\FKMHGQRVWNL]UyŧQ\FKRNUHVyZ ZFHOXRNUHŋOHQLDWUHQGyZFKDUDNWHU\]XMćF\FKMHMV\WXDFMĕILQDQVRZćLZ\QLNL G]LDãDOQRŋFL8ŧ\WNRZQLF\SRZLQQLPLHþWDNŧHPRŧOLZRŋþSRUyZQ\ZDQLDVSUD ZR]GDĸILQDQVRZ\FKUyŧQ\FKMHGQRVWHNDE\PyFRFHQLþLFKV\WXDFMĕILQDQVRZć Z\QLNLG]LDãDOQRŋFLL]PLDQ\V\WXDFMLILQDQVRZHMZVWRVXQNXGRLQQ\FKMHGQRVWHN :]ZLć]NX]W\PZ\FHQDLSUH]HQWDFMDILQDQVRZ\FKVNXWNyZSRGREQ\FKWUDQV DNFMLLLQQ\FK]GDU]HĸSRZLQQ\E\þSU]HSURZDG]DQHZUDPDFKMHGQRVWNLLZNR OHMQ\FKRNUHVDFKZWHQVDPVSRVyEµ.RQVHNZHQFMćVWRVRZDQLD]DVDG\SRUyZ Q\ZDOQRŋFLMHVWRERZLć]HNLQIRUPRZDQLDXŧ\WNRZQLNyZVSUDZR]GDĸILQDQVRZ\FK R]DVDGDFKUDFKXQNRZRŋFL]DVWRVRZDQ\FKZVSUDZR]GDQLDFKLFK]PLDQDFKLNRQ VHNZHQFMDFKW\FK]PLDQ=DVDGDWDQLHVWDQRZLSU]HV]NRG\ZSURZDG]DQLXXOHS V]RQ\FKVWDQGDUGyZUDFKXQNRZRŋFL-HŋOLVWRVRZDQD]DVDGDQLHGDMHJZDUDQFML SU]\GDWQRŋFLLZLDU\JRGQRŋFLLQIRUPDFMLMHGQRVWNDQLHSRZLQQDZWDNLHMV\WX DFMLGDOHMNVLĕJRZDþSHZQHMWUDQVDNFMLOXE]GDU]HQLDZGRW\FKF]DVRZ\VSRVyE 1LHZãDŋFLZ\PSRVWĕSRZDQLHPMHVWWDNŧHQLHGRNRQ\ZDQLH]PLDQVWRVRZDQ\FK ]DVDGUDFKXQNRZRŋFLZSU]\SDGNXLVWQLHQLDLQQ\FKEDUG]LHMSU]\GDWQ\FKLZLD U\JRGQ\FK . =DãRŧHQLDNRQFHSF\MQH«V. . ,ELGHPV. . ,ELGHPV.

(15) =DãRŧHQLDNRQFHSF\MQHVSRU]ćG]DQLD«. . *ïöZQHHOHPHQW\VSUDZR]GDñILQDQVRZ\FKļGHILQLFMH L]DVDG\X]QDZDQLD 5DP\NRQFHSWXDOQH065ZVND]XMćSLĕþSRGVWDZRZ\FKHOHPHQWyZVSUDZR]GDĸ ILQDQVRZ\FK3LHUZV]HWU]\WMDNW\ZD]RERZLć]DQLDLNDSLWDãZãDVQ\]ZLć]DQH VćXVWDOHQLHPV\WXDFMLILQDQVRZHMLPDMćWNRZHMMHGQRVWNL'ZLHRVWDWQLHNDWHJRULH GRW\F]ćZ\QLNXILQDQVRZHJRLVćWRSU]\FKRG\RUD]NRV]W\ $NW\ZDWR]DVRE\NRQWURORZDQHSU]H]MHGQRVWNĕZZ\QLNX]GDU]HĸPDMćF\FK PLHMVFHZSU]HV]ãRŋFL]NWyU\FKMHGQRVWNDZHGãXJSU]HZLG\ZDĸRVLćJQLHZSU]\ V]ãRŋFLNRU]\ŋFLHNRQRPLF]QH=GHILQLFMLWHMZ\QLNDMćWU]\NOXF]RZHFHFK\DNW\ ZyZ3LHUZV]D]QLFKWR]GROQRŋþMHGQRVWNLGRNRQWURORZDQLDNRU]\ŋFLMDNLHSU]\ QRV]ćDNW\ZD0RŧOLZRŋþWHMNRQWUROLMHVWSU]HZDŧQLHZ\QLNLHPSRVLDGDQLDW\WXãX SUDZQHJR QSSUDZDZãDVQRŋFL

(16) DOHPRŧHVLĕ]GDU]\þWHŧV\WXDFMDŧHGDQ\VNãDG QLN]RVWDQLHX]QDQ\]DHOHPHQWDNW\ZyZPLPREUDNXNRQWUROLNRU]\ŋFL]SXQNWX ZLG]HQLDSUDZD:\VWDUF]\ZyZF]DVDE\MHGQRVWNDE\ãDZVWDQLHZGURG]HSUDZ QHMRJUDQLF]\þGRVWĕSGRW\FKNRU]\ŋFLRVRERPWU]HFLPQSSRSU]H]WDMHPQLFĕ VãXŧERZćF]\WHŧSUDZDDXWRUVNLH'UXJćFHFKćDNW\ZyZMHVWLFKSRZVWDQLHQD VNXWHNWUDQVDNFMLL]GDU]HĸPDMćF\FKPLHMVFHZSU]HV]ãRŋFLQSSRSU]H]]DNXS Z\WZRU]HQLHF]\WHŧGDURZL]Qĕ2]QDF]DWRŧHWUDQVDNFMHOXE]GDU]HQLDNWyU\FK Z\VWćSLHQLHSU]HZLGXMHVLĕZSU]\V]ãRŋFLVDPHZVRELHQLHSRZRGXMćSRZVWDQLD DNW\ZyZ QS]DPLDU]DNXSLHQLD]DSDVyZQLHVSHãQLDGHILQLFMLVNãDGQLNDDNW\ ZyZ

(17) 2VWDWQLPDWU\EXWHPDNW\ZyZMHVWWRŧHSU]\QRV]ćRQHMHGQRVWFHNRU]\ ŋFLHNRQRPLF]QH.RU]\ŋFLWHPRJćSU]\MPRZDþUyŧQRURGQćIRUPĕQSŋURGNyZ SLHQLĕŧQ\FKX]\VNDQ\FKZZ\QLNXVSU]HGDŧ\SURGXNWyZOXEXVãXJZ\WZRU]RQ\FK G]LĕNLW\PDNW\ZRP]DPLDQ\QDLQQ\DNW\ZVSãDW\]RERZLć]DĸZREHFZLH U]\FLHOL3RQDGWRDNW\ZDQLHPXV]ćPLHþSRVWDFLIL]\F]QHMPRJćQLPLE\þSUDZD DXWRUVNLHF]\WHŧSDWHQW\LOLFHQFMH =RERZLć]DQLHWRÅLVWQLHMćF\RERZLć]HNMHGQRVWNLSRZVWDã\ZZ\QLNX]GDU]Hĸ ]SU]HV]ãRŋFLNWyUHJRZ\SHãQLHQLHZHGãXJSU]HZLG\ZDĸVSRZRGXMHZ\Sã\Z ]MHGQRVWNL]DVREyZ]DZLHUDMćF\FKNRU]\ŋFLHNRQRPLF]QHµ-DNZ\QLND]GHIL QLFML]DVDGQLF]ćFHFKć]RERZLć]DĸMHVWFLćŧćF\QDMHGQRVWFHRERZLć]HNDZLĕF SRZLQQRŋþ]DFKRZDQLDVLĕZSHZLHQRNUHŋORQ\VSRVyE2ERZLć]HNWHQPRŧHE\þ Z\QLNLHP]DZDUW\FKXPyZ QS]UHDOL]RZDQLHGRVWDZ\

(18) SU]HSLVyZSUDZD QS ]RERZLć]DQLDSRGDWNRZH

(19) SUDNW\NLJRVSRGDUF]HM]Z\F]DMyZKDQGORZ\FKFKĕ FLć]DFKRZDQLDGREU\FKVWRVXQNyZ]NRQWUDKHQWDPLF]\WHŧFKĕFLćG]LDãDQLD . ,ELGHPV. . 8VWDZDRUDFKXQNRZRŋFLD065V. . =DãRŧHQLDNRQFHSF\MQH«V. . ,ELGHPV.

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