Wpływ koncepcji konsolidacji sprawozdań finansowych na zmiany w międzynarodowych standardach rachunkowości
The impact of financial statements consolidation concepts on changes in the international account-ing regulations

Summary/Abstract: The aim of every research methodology is to develop better ways of measuring the studied phenomena or to improve the existing methods. Currently, each branch of science develops its own research methodolo-gy. Accounting, too, has a set of rules intended to best measure the components of the financial state-ments. The author has analyzed the capital and related entity theories from which arose the concepts of consolidation of financial statements. These, in turn, provide assumptions for the methodology of capital groups. The analysis resulted in the evaluation of new solutions in the area of financial statements consol-idation which have been introduced to international accounting regulations. Participants of the capital market have influence on presented changes in the methods of measurement of individual resources, so the views of practitioners are important in this case.

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