Sprawozdanie finansowe według Międzynarodowych Standardów Sprawozdawczości Finansowej źródłem informacji dla interesariuszy – ujęcie jakościowe
Financial Reports by International Financial Reporting Standards as Source of Information for Stakeholders – Qualitative Analysis

Summary/Abstract: Purpose – this article presents qualitative characteristics of financial statements in Conceptual Ap-proach of IFRS together with its change directions and importance of financial reports quality in satisfying stakeholders’ need for information. Design/Methodology/Approach – research was based on the analysis of case files and a number of publications and articles relating. Deductive reasoning method was used to reach logically certain conclusion. Findings – assessments in Financial Reports influence managers and investors decisions. The need for providing essential quality and universalism of financial reports became inherent part of modern accountancy. Originality/Value – systematization of qualitative characteristics and redirection of attention to the interests of receivers of financial information. In addition, presentation of change directions of regulations affecting quality of IFRS financial reports.

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