Wpływ standaryzacji zasad rachunkowości na sprawozdawczość finansową jednostek gospodarczych. Perspektywa praktyki jej sporządzania i użyteczności informacyjnej
The impact of accounting standardization on financial reporting of economic entities. The perspective of its preparation in practice and information usefulness

Author(s): Radosław Ignatowski, Maciej Frendzel, Jan Michalak, Marcin Michalak
Subject(s): Economy, Business Economy / Management, Accounting - Business Administration
Published by: Wydawnictwo Uniwersytetu Łódzkiego
Keywords: Accounting; Accounting standardization; Polish Accounting Standards; Financial reporting; Accounting principles
Summary/Abstract: The monograph concerns the standardization of Polish accounting and is the result of many years of scientific research conducted by the authors, focusing, among others, on the development of paradigms and general standards that allow accounting to be an effective tool for identifying processes and resources, their measurement and communication of information on the financial position and financial performance of economic entities, oriented both on profit (business entities) and on achieving socially useful goals (public finance entities). The scientific research conducted for the needs of this monograph was, in its general objective, to indicate whether, how and to what extent the studies prepared by the project teams for the Committee, originating from academic circles, including in particular from the Łódź School of Accounting, affect the standardization of accounting in Poland. In the specific objectives, they were to show whether and to what extent the documents in question (standards and positions) are applied in practice, what is their impact on the quality of information prepared and presented in financial statements. They fit into the global trend of research and regulatory activities on the subject of global harmonization/standardization of accounting principles. In detail, the research covers the problems of valuation and presentation of information in the scope of: tangible fixed assets, intangible assets, unfinished assets, construction services, cash flows, green energy certificates, the principle of a fair and clear picture and fair value. The monograph uses in particular survey questionnaires and document analysis, and also penetrates the Internet environment.

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