Informacja o instrumentach finansowych w sprawozdaniach finansowych sporządzanych zgodnie z MSSF i polskimi zasadami rachunkowości
Information on financial instruments in financial statements prepared under IFRS and under Polish accounting regulations

Summary/Abstract: The paper consists of two parts. The theoretical part explains basic issues associated with the concept of financial instruments, their classification and measurement. The second part presents the results of a study carried out by the author on the basis of financial statements of 304 listed companies. The re-search method applied was analysis of financial statements using checklists drawn up on the basis of the requirements laid down in national and international accounting regulations. The analysis made it possi-ble to present the scope of disclosures about financial instruments. The article presents a positively veri-fied research hypothesis that information about financial instruments is more frequently disclosed in statements prepared in conformity with IAS/IFRS than with the Accounting Act.

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