Zmiany w MSR i Dyrektywach Unii oraz ich wpływ na rozwiązania krajowe
Amendments to IAS and EU Directives and their impact on naiional regulations

Summary/Abstract: The article provides an overview of changes currently taking place in accounting as a resuli of the approval of the EU Regulation on the adoption and use of IAS, revisions to IAS and EU Directives, and their impact on national solutions and potential amendments to the Accounting Act to be madę in the nearest futurę. The discussion of these deve!opments is preceded by a brief outline of the European Union's road to the acceptance of IAS as a basis for fmancial reporting and the process of adaptation of Polish accounting to new requirements.

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