- International Accounting Standards (IAS);
- International Financial Reporting Standards (IFRS), related interpretations announced in the form of Regulations of the European Commission;
- The Accounting Act (in the areas not governed by IAS/IFRS),
- the internal procedures for preparing periodic reports, made public in relation to the status of a public company.
Internal control and risk management systems in relation to the processes of preparing financial statements
The key guidelines, standards and legal provisions applied in the Śnieżka Group in relation to the process of preparing financial statements and consolidated financial statements (in the context of internal control and risk management systems) are:
