Prezentacja sprawozdań finansowych oraz jej ewolucja w polskich i międzynarodowych standardach rachunkowości

• Authors: Tomasz Lis
• Languages of publication: PL

Abstracts

EN

International Standards of the Bookkeeping and International Standards of the Financial Reporting are subject to a constant process of the evolution in the connection with changing economic reality. International standards of the bookkeeping are being worked out in order to provide with the top stair of the transparency and comparability of financial reports influencing efficient functioning of the common capital market and of the domestic market. In dynamically changing economic reality international regulations in order to keep one's topicality and the rationality, they must be subordinate, and are subordinate, for permanent changes. Additionally they are also triggering changes in domestic balance law and not often can be led at once. A constant change of the scale and the scope of differences between domestic and international regulations is an effect of this state of affairs in the presentation of financial reports. Changes in the presentation of financial reports concluded in MSR 1 Presentation of financial reports is confirming this changeability

Keywords

PL

Amerykańskie standardy rachunkowości; Międzynarodowe Standardy Sprawozdawczości Finansowej (MSSF); Sprawozdawczość finansowa

EN

Financial reporting; Generally Accepted Accounting Principless (GAAP); International Financial Reporting Standard

• Publisher: Uniwersytet Ekonomiczny w Katowicach
• Journal: Studia Ekonomiczne
• Year: 2014
• Volume: 164
• Pages: 65-85

Contributors

author

Tomasz Lis

References

• E. Walińska: Międzynarodowe standardy rachunkowości. Ogólne zasady pomiaru i prezentacji pozycji bilansu i rachunku wyników. Wolters Kluwer Polska, Kraków 2007.
• M. Michalak: Komentarz do MSR 1 - Prezentacja sprawozdań finansowych. Wolters Kluwer Polska, Warszawa 2011.
• A. Piaszczyk: Różnice pomiędzy Międzynarodowymi Standardami Sprawozdawczości Finansowej (MSSF) a amerykańskimi standardami rachunkowości (US GAAP). Wolters Kluwer Polska, Warszawa 2011.

Identifiers

ISSN

2083-8611