Ocena zgodności z MSSF informacji dotyczących instrumentów finansowych ujawnianych przez emitentów papierów wartościowych w latach 2009-2015
An assessment of the compliance with the IFRS of information on financial instruments disclosed by issuers of securities in 2009-2015

Summary/Abstract: In order for the accounting rules to be standardized on an international level it is necessary to develop high-quality global reporting standards and to make sure that they are used by companies in different countries. The aim of the paper is to evaluate the use of IFRS regarding financial instruments. The research results reveal that in 2013-2015 the share of the instances of non-compliance with the IFRS information concerning financial instruments disclosed in annual financial statements was the highest in all identified non-compliance areas. There were no disclosures found on the sensitivity analysis for each type of the market risk to which the issuer is exposed, as of the reporting date and our findings suggest that the financial instruments accounting is an essential but problematic area of reporting.

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