Benefits and costs of IFRS implementation in the opinion of Polish certified auditors

The article presents the results of a survey conducted among a carefully selected group of Polish certified auditors. The purpose of the study was to determine whether auditors, during the audit of financial state- ments, perceive certain costs and benefits resulting from the fact that the audited s...

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Bibliographic Details
Main Author: Anna Karmańska
Format: Article
Language:English
Published: Rada Naukowa SKwP 2017-12-01
Series:Zeszyty Teoretyczne Rachunkowości
Subjects:
Online Access:http://ztr.skwp.pl/gicid/01.3001.0010.6571