Ocena kierunków zmian polskiego prawa bilansowego - między potrzebami informacyjnymi użytkowników a oczekiwaniami uproszczeń w rachunkowości
Assessment of changes in the polish accounting regulations - between informational needs of users' and the expectations for simplification

Summary/Abstract: : Purpose — The purpose of the article is to present and assess directions of changes in the Polish accounting regulations. Design/methodology/approach — The method of the source analysis as well as deductive an inductive reason were used in the study. Findings — The study shows that changes in the accounting regulations should be tied to informational needs of the users. Originality/value — The following hypothesis was proposed: regulations of accounting should not only make the preparation of financial statements easier but also affect in the same way keeping the book accounts.

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