PL EN


2013 | 2013(73(129)) | 163-181
Article title

Changes to International Financial Reporting Standards in 2013

Selected contents from this journal
Title variants
Languages of publication
Abstracts
EN
The paper outlines changes to IAS / IFRSs that have come into force since the beginning of year 2013 aswell as amendments of existing standards and exposure drafts of amendments and new standards thathave been published this year. Since developing of accounting standards by IASB seems to be a continuousprocess, the paper also presents a work plan for further changes, and discusses the process of adoptingby the European Union of IAS / IFRSs for consolidated financial statements of European companieswhose securities are traded on regulated securities markets.
Keywords
Contributors
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.ceon.element-dd0da154-69bd-3973-af6a-712f5084cd23
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.