Porównywalność a konwergencja standardów rachunkowości w świetle badań empirycznych

• Authors: Konrad Grabiński

Title variants

EN

COMPARABILITY VS. CONVERGENCE OF ACCOUNTING STANDARDS IN THE LIGHT OF EMPIRICAL STUDIES

• Languages of publication: PL

Abstracts

EN

In the article comparability has been presented as a main goal of international convergence of accounting standards, especially when convergence of IFRS and US GAAP is concerned. In the beginning expected and potential benefits of achieved comparability were presented as follows: increased liquidity, decreased cost of capital, increased efficiency in capital allocation by capital markets. Furthermore, the output of empirical studies were presented, especially other then accounting regulations determinants of comparability were pointed out. Additionally empirical studies concerning benefits of IFRS adoption mainly in UE countries were presented. It showed up that full potential was achieved only when legal and institutional infrastructure associated process of IFRS adoption.

Keywords

EN

ACCOUNTING; CONVERGENCE OF ACCOUNTING STANDARDS; COMPARABILITY

• Publisher: Wydział Zarządzania - Uniwersytet Gdański
• Journal: Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
• Year: 2011
• Volume: 1
• Issue: 1
• Pages: 245-254

Contributors

author

Konrad Grabiński

• Katedra Rachunkowości Finansowej, Uniwersytet Ekonomiczny w Krakowie