Financial reporting in globalization conditions Cover Image

Sprawozdawczość finansowa w warunkach globalizacji
Financial reporting in globalization conditions

Author(s): Iwona Kumor
Subject(s): Economy
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: harmonization; financial reporting; financial information; globalization

Summary/Abstract: Purpose - the purpose of the paper is to present the changes in the financial reporting model. The changes in the model of financial reporting are required in the context of globalization process in world economy. Design/Methodology/Approach — the main method used in the paper is the literature studies, analysis of legislation and practical solutions used in companies operating in a market economy. Findings - the paper indicates potential influences of globalization in accepted form of financials reporting connected with usefulness of financial information.

  • Issue Year: 2013
  • Issue No: 61
  • Page Range: 557-568
  • Page Count: 12