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Harmonizacja jako determinanta ewolucji sprawozdawczości finansowej

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Zuchewicz J.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
|
2011
|
vol. 1
|
issue 1
149-158
EN
The years of 20th century and the beginning of 21st century represent the period of accounting exceptional development worldwide, as well as the intensification of harmonization and financial reporting rules standardization processes. Contemporary financial reporting gains new quality since its range covers both global economy and issues related to establishing and protecting value for capital owners (providers). The article presents the thesis according to which harmonization of accounting rules constitutes the determinant of financial reporting evolution worldwide. The objective of the article is an attempt to answer the question to what extend harmonization determines financial reporting evolution and what is the direction of its development? The study discusses factors influencing and limiting financial reporting evolution in the context of harmonization process and presents probable directions of its changes.
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