Porównywalność sprawozdań finansowych firm deweloperskich na tle krajowych i międzynarodowych regulacji rachunkowości
Comparability of financial reports of real estate developers in the context of Polish and international accounting regulations

Summary/Abstract: The aim of this article is to present international regulations for real estate development activities, in particular IFRIC Interpretation 15 Agreements for the Construction of Real Estate, and to compare them with Polish and American solutions. Today, when the period of the deepest recession is over and only the strongest developers have survived on the market, it is very important for these companies to find external capital. Therefore providing reliable information on their activity becomes the highest priority for developers. There are significant discrepancies between the Polish and international regulations, which can lead to the lack of comparability between developers' financial statements, both at the local and global level. Thus it can be expected that in the near future Polish regulations in this area will be adjusted to international solutions, which makes it even more important to become acquainted with international accounting regulations.

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