QUALITATIVE ASPECTS OF FINANCIAL INFORMATION ACCORDING TO INTERNATIONAL ACCOUNTING STANDARDS  Cover Image

Aspekty jakościowe informacji w sprawozdaniach finansowych w świetle standardów międzynarodowych
QUALITATIVE ASPECTS OF FINANCIAL INFORMATION ACCORDING TO INTERNATIONAL ACCOUNTING STANDARDS

Author(s): Jan Turyna
Subject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: INFORMATION; QUALITY CHARASTERISTICS; ACCOUNTING INFORMATION SYSTEM; DISCLOSURE; INTERNATIONAL STANDARDS

Summary/Abstract: The paper includes a discussion about accounting as an important information system in business organizations and its role in creation of financial information included in financial statements. The second part of the paper contains a comparative analysis of qualitative features of information included into financial statements, on the base of both, International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Principles (GAAP).

  • Issue Year: 2011
  • Issue No: 3 (08)
  • Page Range: 122-135
  • Page Count: 14
  • Language: Polish