Aspekty jakościowe informacji w sprawozdaniach finansowych w świetle standardów międzynarodowych
QUALITATIVE ASPECTS OF FINANCIAL INFORMATION ACCORDING TO INTERNATIONAL ACCOUNTING STANDARDS

Summary/Abstract: The paper includes a discussion about accounting as an important information system in business organizations and its role in creation of financial information included in financial statements. The second part of the paper contains a comparative analysis of qualitative features of information included into financial statements, on the base of both, International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Principles (GAAP).

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