PL EN


2008 | 11 | 3(40) | 103-112
Article title

Adaptation of ERP systems to IAS/IFRS

Authors
Title variants
Languages of publication
PL
Abstracts
EN
The globalization changed the approach to the accounting and the finance as well as brought about the changes in the recipients' needs for the information about the financial reports. The ERP systems guarantee the reliability and the comparability of the financial reports in the international range. Since May, 2005 the law of the European Union oblige the stock exchange companies to record the economic events according to International Accounting Standards and apply International Financial Reporting Standards in consolidated financial reports. In the article the adaptation of the ERP system to international standards was presented on the example of the system SAP ERP. There were also described influence of the globalization on the accounting and the financial reporting and the essence of MSR and MSSF. Moreover there were briefly characterised ERP systems and financial reports as the product of the accounting system.
Year
Volume
11
Issue
Pages
103-112
Physical description
Document type
ARTICLE
Contributors
author
  • A. Lenart, Uniwersytet Gdanski, Wydzial Zarzadzania, ul. Armii Krajowej 101, 81-824 Sopot, Poland
References
Document Type
Publication order reference
Identifiers
CEJSH db identifier
08PLAAAA05347
YADDA identifier
bwmeta1.element.b83bd231-8aa8-3de1-b5f7-477fbc5ba3cd
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