Directions of changes in financial reporting

• Authors: Luty, Zbigniew

Abstracts

EN

The paper identifies major directions of changes in financial reporting that are likelyto take place in the nearest future. They are as follows:1) information mainly based on historical accounting evidence,2) special purpose, targeted financial statements,3) financial information as a commodity on the specific statements market,4) accounting law developed with minimum influence from the investors lobby.

Keywords

EN

sprawozdawczość finansowa; financial reporting; informacja finansowa; prawo bilansowe; sprawozdania celowe; financial information; special purpose

• Publisher: Stowarzyszenie Księgowych w Polsce (SKwP), Zarząd Główny, Rada Naukowa
• Journal: Zeszyty Teoretyczne Rachunkowości
• Year: 2010
• Volume: 2010(56(112))
• Pages: 127-138

Contributors

author

Luty, Zbigniew