THE IMPACT OF HARMONIZATION AND STANDARDIZATION OF ACCOUNTING ON INFORMATION INCLUDED IN FINANCIAL STATEMENTS

THE IMPACT OF HARMONIZATION AND STANDARDIZATION OF ACCOUNTING ON INFORMATION INCLUDED IN FINANCIAL STATEMENTS

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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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Bibliographic Details
Main Author: Władysław Świątek
Format: Article
Language:English
Published: University of Applied Sciences in Bielsko-Biała 2016-12-01
Series:Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
Subjects:
harmonisation
standardisation
financial reporting
financial reporting conceptual framework
Online Access:https://ssl.wsfip.edu.pl/index.php/asej/article/view/449

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