Dylemat wokół zmian kursów walut w świetle międzynarodowych i polskich standardów rachunkowości oraz ich wpływ na kapitały jednostki

The exchange rate differences during a circulation year and on a balance day, in particular of the components of the assets a nd liabilities in the foreign currencies such as debts, obligations, credits, loans, monetary medium in the currency cash desk and on a currency bank accounts, financial investments, shares, bonds, monetary contributions in foreign currencies which have to cover shares in commercial companies are the result of the performed currency transactions.