Światowa harmonizacja rachunkowości w perspektywie teoretycznej
Global harmonization of accounting in theoretical perspective

Summary/Abstract: The article focuses on issues in contemporary global harmonization of accounting. It examines the forms that it is taking and discusses the meaning of such concepts as harmonization, standardization, convergence and unification. It also explains the differences in the foundations for accounting stan-dards development and the underlying basic concepts relevant to standardization of accounting, such as principles, rules, postulates, and practices. The research methodology used includes foreign and Polish literature review and critical analysis of financial reporting regulatory systems. Based on the studies carried out, it can be observed and concluded, inter alia, that little importance is attached, especially in Polish literature, to distinction between the above-mentioned basic accounting concepts, and that financial reporting regulatory systems, especially the international regulations, have mixed characteristics despite the adopted classification. Therefore the regulatory system of global accounting standards should be regarded as an objective-oriented system on which the convergence process has a very important impact.

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