Dobrowolne stosowanie MSSF przez spółki giełdowe w wybranych krajach Europy Zachodniej
Voluntary adoption of IFRS by listed companies in selected Western European countries

Summary/Abstract: The purpose of the article is to identify the extent of voluntary use of IFRS by sectors in selected Western European countries. The article presents both advantages and disadvantages of IFRS application. It provides a review of the most important scientific articles in this field. The analysis of volun- tary use of IFRS covered 1,252 companies from Germany, Great Britain, the Netherlands, Luxembourg, Portugal, and Ireland. The surveyed population was divided into sectors based on the NACE CODE classification. In 2010, 31.7% of public companies in the selected countries applied IFRS voluntarily. In the years 2005–2010 there was a steady increase in the use of IFRS for most industries, but the rate of increase in their implementation is slowing down

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