Potrzeba integracji rachunkowości zarządczej i rachunkowości finansowej jako efekt sporządzania sprawozdań finansowych w Polsce i w krajach UE
The need for integrałing the practice of management acc. and fin. acc. due to changed ruies of financial statements preparation in Poland and EU

Summary/Abstract: This article discusses the need for replacing the continental model of account ing with t h e Anglo- Saxon model in the practice of public companies within the European Union as well as other entities required by the account ing law to follow the provisions of IAS in the preparation of their financial statements. Thi s is a challenge facing also Polish accounting practice, which developed within the f ramework of the continental model, but sińce 2002 has been witnessing the process of reorientation of the account ing law towards application of IAS in financial statements preparation.

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