Wpływ zasad i regulacji rachunkowości na zmiany w sprawozdawczości finansowej w Polsce
The Impact of Accounting Standards and Regulations Upon Financial Reporting in Poland

Summary/Abstract: Purpose – Presenting the impact of accounting standards and regulations contained in the Directive of the European Parliament and of the Council upon financial reporting in Poland, as defined in the Polish Accounting Act. Design/Methodology/approach – Analysis of domestic and international regulations on financial reporting, supplemented by critical literature studies. Findings – Demonstrating that financial reporting recommendations contained in the EU Directive and in the national Accounting Act are well-adjusted to the scale of business operation, which makes them conform with the proportionality and the cost/benefit principles. Originality/value – Evaluation of the proportionality principle in accounting, as pertaining to financial reporting obligations in relation to company size and in the context of maintaining proper balance between the cost of providing financial information and its benefit/utility for the user.

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