Wpływ dyrektyw Unii Europejskiej na system sprawozdawczości finansowej w Polsce
EU Directives and Their Impact on the Financial Reporting System in Poland

Summary/Abstract: The principles of accounting and financial reporting are subject to legislative regulations. In the EU area, these are expressed in the form of financial reporting directives. Their purpose is to ensure harmonization and comparability of financial reports gathered from financial organizations across the EU area. The paper presents the origins and evolution of the EU directives on accounting and financial reporting standards, with particular emphasis on the impact of the new European Parliament and Council directive on Polish accounting legislation.

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