„Nowe” sprawozdanie finansowe – głos w dyskusji
„New” financial statement – a voice in the discussion

Summary/Abstract: IASB and FASB justify the revision of financial reporting as attempt to increase its utility for investors. Therefore, the article concentrates on that group of financial information users. The article presents chosen results of a survey con-ducted by the author for the Polish market based on a sample representative of Polish society, and in particular on target groups: individual investors, sell-side analysts and companies listed on Warsaw Stock Exchange. It was found that the financial community does not postulate revolutionary changes in financial reporting. They rather are looking for more information in cross-section of branches, segments and geographical areas. The main postulates are: - parallel synthetic information and maximally detailed information on the ele-ments which influence profitability, - wider context of information such as domestic and international competition, and macroeconomic environment, - responsibility for information accuracy and reliability. If accounting is to be more widely understood, appreciated and used, this opinion cannot be ignored. Accounting has always been closely related to business practice and oriented to the needs of financial information users. But this time the proposed change seems to fail to meet their expectations.

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