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One of the information sources describing an enterprise, its activities and results is the system of measurement and disclosures – i.e. accounting. This system, in its structure and effects of functioning, by adopting e.g. the final outcome in the form of a financial statement, should take into account the environmental challenges within which it is supposed to carry out the assigned goals. It is natural that changing the modern form of accounting (and therefore also financial reporting) becomes the function of ...