Wpływ zastosowania MSSF w polskich spółkach giełdowych na rachunkowość zabezpieczeń i sprawozdawczość grup kapitałowych
Application of International Financial Reporting Standards in Polish listed companies. The impact on hedge accounting and consolidation.

Summary/Abstract: The purpose of the study was to estimate direct and indirect influence of the application of IFRS on the financial reporting of Warsaw Stock Exchange listed companies. The analysis focused on two areas of financial accounting: hedge accounting and consolidated reporting. The result of research was the estimation, in chosen areas, of both the direct influence on presented comparative data for previous reporting periods and the range of disclosures of the additional information, as well as the indirect influence on companies' accounting policies. The research proved significant influence of transition to IFRS process on the financial reporting of public companies in Poland and should be treated as the necessary starting point for further empirical studies, both with regard to the scope of interest of the present report, and in the more widely understood area of the financial reporting.

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