Jednostki zobowiązane i uprawnione do stosowania Międzynarodowych Standardów Sprawozdawczości Finansowej w Polsce
Entities obliged and entitled to implementation of international financial reporting standards in Poland

Summary/Abstract: Purpose - presentation of entities obliged and entitled to implementation of International Financial Reporting Standards (IFRS) in Poland. Design/Melhodohgy/approach - scientific review of law regulations and objective literature used for reporting about implementation of IFRS in EEA Member States. Findings - EEA Member States, including Poland, implemented IFRS to their law. Each of them approached individually to imposed regulations. Not every polish entities can apply IFRS. Originality/value - the paper shows processes of IFRS implementation by selected European countries which are EEA Member States. Additionally, IFRS's subjective scope of obligatory and optional accounts make up according to Polish law were discussed. Summary also contains advantages and constrains related to implementation of IFRS.

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