THE IMPACT OF HARMONIZATION AND STANDARDIZATION OF ACCOUNTING ON INFORMATION INCLUDED IN FINANCIAL STATEMENTS
The information about a business coming from the accounting system has got an important decision-making impact on both internal and external receivers. The information should be reliable and internationally comparable, hence the need to harmonize the legislation in this area is currently one of the...
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| Format: | Article |
| Language: | English |
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University of Applied Sciences in Bielsko-Biała
2016-12-01
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| Series: | Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej |
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| Online Access: | https://ssl.wsfip.edu.pl/index.php/asej/article/view/449 |
| _version_ | 1827309345959837696 |
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| author | Władysław Świątek |
| author_facet | Władysław Świątek |
| author_sort | Władysław Świątek |
| collection | DOAJ |
| description | The information about a business coming from the accounting system has got an important decision-making impact on both internal and external receivers. The information should be reliable and internationally comparable, hence the need to harmonize the legislation in this area is currently one of the basic challenges of accounting. This paper discusses the process of harmonisation and standardisation of accounting and the proposed changes to the financial reporting of economic entities developed by the International Accounting Standards Board and the Financial Accounting Standards Board. |
| first_indexed | 2024-04-24T19:38:37Z |
| format | Article |
| id | doaj.art-6be024c9cbac498d8915282b1ece08d4 |
| institution | Directory Open Access Journal |
| issn | 2543-9103 2543-411X |
| language | English |
| last_indexed | 2024-04-24T19:38:37Z |
| publishDate | 2016-12-01 |
| publisher | University of Applied Sciences in Bielsko-Biała |
| record_format | Article |
| series | Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej |
| spelling | doaj.art-6be024c9cbac498d8915282b1ece08d42024-03-25T11:33:31ZengUniversity of Applied Sciences in Bielsko-BiałaZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej2543-91032543-411X2016-12-01204THE IMPACT OF HARMONIZATION AND STANDARDIZATION OF ACCOUNTING ON INFORMATION INCLUDED IN FINANCIAL STATEMENTSWładysław ŚwiątekThe information about a business coming from the accounting system has got an important decision-making impact on both internal and external receivers. The information should be reliable and internationally comparable, hence the need to harmonize the legislation in this area is currently one of the basic challenges of accounting. This paper discusses the process of harmonisation and standardisation of accounting and the proposed changes to the financial reporting of economic entities developed by the International Accounting Standards Board and the Financial Accounting Standards Board. https://ssl.wsfip.edu.pl/index.php/asej/article/view/449harmonisationstandardisationfinancial reportingfinancial reporting conceptual framework |
| spellingShingle | Władysław Świątek THE IMPACT OF HARMONIZATION AND STANDARDIZATION OF ACCOUNTING ON INFORMATION INCLUDED IN FINANCIAL STATEMENTS Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej harmonisation standardisation financial reporting financial reporting conceptual framework |
| title | THE IMPACT OF HARMONIZATION AND STANDARDIZATION OF ACCOUNTING ON INFORMATION INCLUDED IN FINANCIAL STATEMENTS |
| title_full | THE IMPACT OF HARMONIZATION AND STANDARDIZATION OF ACCOUNTING ON INFORMATION INCLUDED IN FINANCIAL STATEMENTS |
| title_fullStr | THE IMPACT OF HARMONIZATION AND STANDARDIZATION OF ACCOUNTING ON INFORMATION INCLUDED IN FINANCIAL STATEMENTS |
| title_full_unstemmed | THE IMPACT OF HARMONIZATION AND STANDARDIZATION OF ACCOUNTING ON INFORMATION INCLUDED IN FINANCIAL STATEMENTS |
| title_short | THE IMPACT OF HARMONIZATION AND STANDARDIZATION OF ACCOUNTING ON INFORMATION INCLUDED IN FINANCIAL STATEMENTS |
| title_sort | impact of harmonization and standardization of accounting on information included in financial statements |
| topic | harmonisation standardisation financial reporting financial reporting conceptual framework |
| url | https://ssl.wsfip.edu.pl/index.php/asej/article/view/449 |
| work_keys_str_mv | AT władysławswiatek theimpactofharmonizationandstandardizationofaccountingoninformationincludedinfinancialstatements AT władysławswiatek impactofharmonizationandstandardizationofaccountingoninformationincludedinfinancialstatements |