Ramy koncepcyjne sprawozdawczości finansowej według MSR i US GAAP - analiza porównawcza
Comparison of the international and American conceptual frameworks for financial reporting

Summary/Abstract: The article presents, in general, and compares basic aspects of conceptual frames of International Accounting Standards (IAS) and US Generally Accepted Accounting Principles (US GAAP). The article assumes to discuss problems, how international sources of accounting standardization evaluate and to be an element of scientific researches in this field realized recently by some Polish universities. The Internationa! Accounting Standards regulations, version 2001 as well as Statements of Financial Accounting Concepts (SFAC), as of June 1, 2000 version are the only base for comparative analysis, contained in the article. The analysis includes e.g. subject and goals of accounting and financial reporting, accounting information users and their basic needs, quality features of financial information, as well as basic elements of financial statement, in two groups i.e. elements of enterprise financial position (assets, liabilities, equities) and elements of enterprise financial results (revenues, costs).

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