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The correct answer is "dostarczenie informacji przydatnych do podejmowania decyzji ekonomicznych" which means "providing information useful for making economic decisions". This is the primary objective of financial statements according to the International Financial Reporting Standards (IFRS). Financial statements are prepared to provide relevant and reliable information about a company's financial performance, position, and cash flows to help users make informed economic decisions. These decisions can include investing in or lending to the company, assessing its financial health, or evaluating its profitability and growth potential.

In matters not regulated by the Accounting Act, the entity has the option to apply the Polish Accounting Standards (KSR). This means that when there is no specific guidance or regulation provided by the Accounting Act, the entity can choose to follow the KSR guidelines for accounting practices. This allows for flexibility and adaptation to specific situations that are not covered by the Accounting Act.

The correct answer is "kwota lub termin zapłaty nie są pewne." This is because the definition of "rezerwa" (reserve) implies that either the amount or the payment deadline is uncertain.

According to MSR 17 Leasing, financial leasing is an agreement in which both the transfer of risks and benefits arising from the ownership of the assets from the lessor to the lessee can occur, and the final transfer of legal title may or may not occur.

The correct answer is the first annual financial statement prepared in accordance with IFRS, as evidenced by a clear and unconditional statement by the entity about the compliance of its financial statements with IFRS. This means that the initial financial statement prepared by a company in accordance with IFRS should include a statement by the company stating that its financial statements are in compliance with IFRS, without any conditions or qualifications.

The correct answer, option b, states that the correction of errors from previous periods is done retrospectively, except in situations where it is impractical to determine the specific amount of correction for a particular period or the total amount of corrections for previous periods. This means that in most cases, errors from previous periods can be corrected by adjusting the data retrospectively, but there may be some situations where it is difficult or impossible to determine the exact amount of correction needed.

The correct answer is "Polskim". The question asks about the language in which the documentation describing the adopted accounting policies should be written. The answer "Polskim" indicates that it should be written in Polish.

In matters not regulated by the Accounting Act, it is permissible to apply national accounting standards.

The correct answer includes the balance sheet (bilans), profit and loss statement (rachunek zysków i strat), statement of changes in equity (zestawienie zmian w kapitale własnym), cash flow statement (rachunek przepływów), additional information about accounting policies (informacje dodatkowe o przyjętych zasadach polityki rachunkowości), and other explanatory information (inne informacje objaśniające). This combination of financial statements and information provides a comprehensive view of an organization's financial performance and position.

The correct answer is c) zarówno (a) jak i (b). This means that the reserve for restructuring includes expenses that are necessary for carrying out the restructuring as well as expenses that are not related to the current activities of the entity. In other words, the reserve covers both the essential costs of restructuring and any additional costs that are not directly linked to the ongoing operations of the entity.

The correct answer is "Zarówno (a) jak i (b)". This means that the Krajowy Komitet Standardów Rachunkowości issues both Krajowe Standardy Rachunkowości (National Accounting Standards) and Stanowiska Komitetu (Committee Positions).

The correct answer is "Normy postępowania w praktyce rachunkowości" because accounting standards refer to the guidelines and principles that govern the preparation and presentation of financial statements. These standards are developed by professional accounting bodies and organizations to ensure consistency, transparency, and comparability in financial reporting. Therefore, "Normy postępowania w praktyce rachunkowości" accurately represents the accounting standards.

The correct answer is "wszelkich sprawozdań finansowych o ogólnym przeznaczeniu sporządzanych i prezentowanych wg MSSF" because it states that the MSR 1 Presentation of Financial Statements applies to all general purpose financial statements prepared and presented in accordance with IFRS. This means that the standard applies to all financial statements that are intended to provide information to users who are not in a position to demand financial reports tailored to their specific information needs.

The correct answer states that according to MSR 1, the entity presents assets and liabilities in the balance sheet divided into short-term and long-term or based on liquidity criteria depending on the nature of the entity's operations. This means that the entity can choose to present its assets and liabilities either based on their maturity or based on their liquidity, depending on the specific characteristics of its operations.

According to MSR 37, reserves are valued at the amount of the most reliable estimate of the expenditures necessary to fulfill the current obligation on the balance sheet date. This means that the correct answer is "w kwocie najbardziej wiarygodnie szacunków nakładów niezbędnych do wypełnienia obecnego obowiązku na dzień bilansowy".

Reserves are valued at the most reliable estimate of the costs necessary to fulfill the current obligation on the balance sheet date. This means that the reserve should be valued based on the most reliable estimate of the costs required to fulfill the current obligation as of the balance sheet date.

The correct answer is retrospektywnie (korekta "wstecz"). This means that voluntary changes in accounting policy are generally accounted for retrospectively, meaning that adjustments are made to previous financial statements to reflect the new policy.

According to MSR 37, costs of creating a provision can be presented net (compensated) with the amount of the refund of expenses if it is essentially certain that part or all of the expenses necessary to settle the provision will be reimbursed by a third party.

The correct answer is "Zarówno a i b". According to the explanation provided, the reserve for restructuring includes only direct expenses related to restructuring that are necessary to carry out the restructuring and are not related to the current activities of the entity. Therefore, both options a and b are correct.

Według MSR 1 Prezentacja sprawozdań finansowych, zestawienie zmian w kapitale własnym pokazuje wszystkie zmiany w kapitale własnym, włącznie z tymi wynikającymi z transakcji dokonywanych z właścicielami kapitału własnego, działającymi w ramach uprawnień przysługujących im jako właścicielom kapitału własnego.

Według MSR 8, zmiany wartości szacunkowych są rezultatem nowych informacji lub wydarzeń. Oznacza to, że gdy pojawiają się nowe informacje lub zdarzenia, które mają wpływ na wartość szacunkową, ta wartość może ulec zmianie. Jednak te zmiany nie są korektą błędów, ale wynikają z aktualizacji danych. Odpowiedź "obydwie odpowiedzi są poprawne" jest właściwa, ponieważ oba stwierdzenia są zgodne z MSR 8.

The correct answer is option 4, "Zarówno a i b." This means that in the statement of changes in equity, the entity presents both the sums attributable to the owners of the parent company (a) and the sums attributable to non-controlling interests (b). In other words, the statement shows the total income for the period separately for both the parent company and the non-controlling interests.

The correct answer is "zarówno (a) jak i (b)". This means that the presentation of financial statements includes both general requirements regarding their presentation and guidelines regarding their structure, as well as requirements related to the minimum content of financial statements.

The correct answer is "a) zmianą szacunków." This is because changing the depreciation rates of fixed assets is considered a change in estimates. Depreciation rates are based on estimates of the useful life and residual value of the assets, and these estimates can be revised over time due to new information or changes in the business environment. Changing the depreciation rates does not involve a change in accounting policy or correcting a fundamental error.

The correct answer is b) the total present value of the minimum lease payments and the unguaranteed residual value is equal to the fair value of the leased asset plus any initial direct costs incurred by the lessor.

The correct answer is option 4 because it includes both all changes in equity and changes in equity other than those resulting from transactions with equity owners acting within their capacity as equity owners. This option encompasses all possible changes in equity, making it the most comprehensive choice.

The correct answer is "Przyszłe straty operacyjne" (Future operating losses). This is because future operating losses do not meet the criteria for creating a reserve. Reserves are typically created for future employee benefits, such as retirement or bonuses, and for future restructuring costs. Operating losses, on the other hand, are considered a normal part of business operations and do not require setting aside funds in a reserve.

The correct answer is the beginning of the earliest comparative period presented in the first financial statement prepared in accordance with IFRS. This means that the date of transition to IFRS is the start of the earliest period for which the company is presenting comparative financial statements prepared in accordance with IFRS. This is the date from which the company starts applying the accounting standards and principles of IFRS in its financial reporting.

According to MSR 7, the cash flows from interest and dividends received and paid should be disclosed separately (option a). Additionally, these cash flows should be classified as operating, investing, or financing activities depending on their nature (option b). Therefore, the correct answer is c) both (a) and (b).

The correct answer is b) inwentaryzacja środków pieniężnych w kasie. Inwentaryzacja is the process of physically counting and verifying the existence and condition of assets, typically inventory. However, cash is not considered inventory and therefore does not require an inventory count. Cash is a liquid asset that is easily identifiable and its balance can be readily determined through other means, such as bank statements and cash register records. Therefore, the process of inwentaryzacja does not apply to cash in the cash register.

The correct answer is c) korekty KW i ujawnianie informacji porównywalnych za poprzednie lata. This means that in the retrospective approach in MSR, errors from previous periods are corrected and comparable information for previous years is disclosed. This implies that not only the opening balance of the relevant KW position is corrected, but also any other errors and discrepancies in the financial statements are addressed and adjusted. Additionally, the disclosure of comparable information ensures transparency and allows for a better understanding of the financial performance and position of the company over time.

The correct answer is "Sprawozdanie z sytuacji finansowej na koniec okresu". This is because the question is asking for the new name of the balance sheet, and "Sprawozdanie z sytuacji finansowej na koniec okresu" translates to "Statement of financial position at the end of the period", which is another term for a balance sheet.

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The correct answer is that the probability of an unfavorable judgment is greater than that of a favorable judgment. This means that there is a higher chance of the court ruling against the entity in the ongoing legal proceedings. As a result, the entity is taking precautionary measures by setting aside a reserve in its balance sheet to cover the potential compensation payment of 100,000 zł in the event of an unfavorable judgment.

According to MSR 37, a contingent liability is a possible obligation that arises from a past event, the existence of which will be confirmed by the occurrence of one or more uncertain future events that are not fully within the control of the entity. It can also be a present obligation that arises from past events but is not recognized in the financial statements because it is unlikely that the outflow of resources embodying economic benefits will be required or the amount of the obligation cannot be measured reliably. Therefore, the correct answer is option 4, which states that both (a) and (b) are correct explanations of contingent liabilities.

When there are changes in estimates, they should be taken into account when calculating the net profit for the period in which the changes occurred. This means that the effects of these changes should be reflected in the calculation of the net profit for that specific period.

The correct answer is c) zarówno a) jak i b). This means that the remaining total income includes both profits/losses from the revaluation of tangible fixed assets or intangible assets referred to capital from valuation updates, as well as profits or losses from exchange rate differences arising from the conversion of financial statements of units operating abroad.

The comparative variant of RZIS differs from the calculation variant in the way it presents operating revenues.

The correct answer is "Innych standardach i interpretacjach" because it states that the recognition, measurement, and disclosure of information about individual transactions and other events are covered in other standards and interpretations. This means that there are specific guidelines and rules in place for how financial information should be presented and reported in financial statements.

The term "convergence" in relation to accounting standards refers to reducing the differences between US GAAP and IFRS (MSSF). This means that the correct answer is "Niwelowanie różnic pomiędzy US GAAP i MSR (MSSF)" which translates to "Reducing the differences between US GAAP and IFRS (MSSF)".

In the financial statement, assets and liabilities from deferred income tax cannot be presented as short-term assets or liabilities.

The correct answer is a) jakie trzeba obecnie ponieść, aby nabyć lub wytworzyć taki składnik aktywów. This answer suggests that the cost of reproduction corresponds to the costs that need to be incurred currently in order to acquire or produce such asset components.

According to the MSR 1 Presentation of Financial Statements, comparative data for the preceding period should be disclosed in the financial statements for all numerical data, unless the standard or interpretation permits or requires their non-disclosure.

The correct answer is option a) because it states that changing the estimated values adjusts the balance values of the respective assets, liabilities, or equity positions in the period in which the change was made. This aligns with the concept of adjusting estimated values to reflect changes in the financial statements. Option b) is incorrect because it includes the additional statement of adjusting values in past periods, which is not mentioned in the question. Option c) is also incorrect as it states that none of the answers are correct, which contradicts the correct answer given.

The given answer states that financial analysis prepared by management, which includes a description and explanation of the main financial components of the entity's operating results, its financial position, and the most significant areas of uncertainty, is excluded from the provisions of IFRS. This means that the financial analysis is not regulated by the International Financial Reporting Standards (IFRS).

The correct answer is b) w ciągu okresu sprawozdawczego. This means that the preliminary valuation of assets and liabilities is determined during the reporting period. This suggests that the valuation is not done on a specific date, such as the closing date of the accounting books or the balance sheet date, but rather over a period of time. This allows for a more accurate assessment of the assets and liabilities based on the financial activities and transactions that occur throughout the reporting period.

The correct answer is "Ujęty w przepływach z działalności operacyjnej." This means that the paid income tax is included in the cash flows from operating activities.

The correct answer is a) zastosowanie nowej polityki rachunkowości wobec transakcji, innych zdarzeń i warunków następuje od momentu, w którym ta zmiana miała miejsce. This means that when there is a change in accounting policy, it is applied to transactions, events, and conditions from the moment the change occurred. This approach ensures that the effects of the change are accounted for accurately and consistently.

The correct answer is b) wypłaty na rzecz dostawców materiałów, towarów i usług oraz na rzecz pracowników z uwzględnieniem towarzyszących im obciążeń. This is because the MSR 7 Cash Flow Statement requires that cash payments to suppliers and employees be reported, taking into account any associated charges or burdens. This means that the payments made to suppliers for materials, goods, and services, as well as the payments made to employees, should be recorded in the cash flow statement, considering any additional charges or burdens that may be associated with these payments.

According to the solutions provided in MSR 8, the effects of changes in accounting policies should be included in the opening balance of the affected balance sheet item. This means that the change should be accounted for retrospectively, adjusting the opening balance of the relevant asset, liability, or equity item to reflect the impact of the change. This ensures that the financial statements provide a true and fair view of the financial position and performance of the entity.