Międzynarodowe standardy sprawozdawczości finansowej jako źródło prawa finansowego
International Financial Reporting Standards as a Source of Financial Law

Summary/Abstract: The main purpose of this article is to analyze the competence of European Union authorities to issue a regulation on the application of International Financial Reporting Standards in member states. The paper also defines the relationship between the provisions of the EU regulation and the Accounting Act. The dogmatic analysis carried out leads to the conclusion that the EU authorities, in issuing the regulation on the application of IFRS, acted within the limits of the competence entrusted by the member states. The issuance of the regulation is lawful and proportionate to achieve the goal of unifying accounting rules. In the current state of the law, there is also no conflict between the provisions of the EU Regulation and the Accounting Act.

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