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Porównywalność a konwergencja standardów rachunkowości w świetle badań empirycznych

100%
Grabiński K.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
|
2011
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vol. 1
|
issue 1
245-254
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.
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