Convergence of financial and management accounting under IFRS
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2012, Vol 2012, Issue 66
Abstract
The article presents the results of main European researches on accounting convergence as well as the author’s questionnaire research among Polish companies listed on Warsaw Stock Exchange. The aim of the paper is to identify different types of convergence, to examine whether this process has been taking place in Poland, and to determine its nature.
Authors and Affiliations
Przemysław Kabalski
Dyskusja wokół celu sprawozdawczości finansowej opartej na MSSF
Celem artykułu jest analiza i ocena propozycji zmian odnośnie do celu sprawozdawczości finansowejopartej na Międzynarodowych Standardach Sprawozdawczości Finansowej (MSSF) przedstawionychw komentarzach do projektu Założe...
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