摘要：The paper consists of two parts.The theoretical part explains basic issues associated with the concept of financial instruments, their classification and measurement.The second part presents the results of a study carried out by the author on the basis of financial statements of 304 listed companies.The re-search method applied was analysis of financial statements using checklists drawn up on the basis of the requirements laid down in national and international accounting regulations.The analysis made it possi-ble to present the scope of disclosures about financial instruments.The article presents a positively veri-fied research hypothesis that information about financial instruments is more frequently disclosed in statements prepared in conformity with IAS/IFRS than with the Accounting Act.
其他摘要：Artykuł został podzielony na dwie części. W części teoretycznej, mającej na celu wprowadzenie czytelnika w problematykę instrumentów finansowych, wyjaśniono pojęcie instrumentów finansowych oraz odniesiono się do klasyfikacji i wyceny instrumentów finanso
