Prezentacja danych porównawczych w sprawozdaniach finansowych w procesie kształcenia spółki handlowej

This article depicts the problem of presentation of comparative information in financial statements prepared in an unusual situation as a change of legal form. In research the financial statements of 253 entities were analyzed. Overall majority of enterprises discloses the comparative data like every accounting period was a financial year. The article shows how to present the comparative information providing useful information to users of financial statements.