Instytucjonalne działania na rzecz spójności w stosowaniu MSR
Institutional efforts towards consistent application of IFRSs

Summary/Abstract: To achive the main objective of IFRSs, i.e. comparability pf financial statements, it is crucial to ensure consistency in their implementation, which should be supported by institutions which have an impact on the development of accounting systems across the world, at all levels: world economy, regions, countries and industries. In this article the author identifies factors which couse differences in the application of IFRSs and points to some professional and regulatory institutions which make some efforts towards consistent application of IFRSs in practice.

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