Kierunki zmian międzynarodowej sprawozdawczości finansowej z perspektywy inwestora
Trends in financial reporting according to IFRS - investors view

Summary/Abstract: On 26 July 2011 the IASB launched its first formal public agenda consultation on its future work plan. Comments were requested by 30 November 2011. Through the agenda consultation the IASB was seeking views from all those involved in, or affected by, financial reporting on the strategic direction and overall balance of the lASB's work plan, as well as on the priority of individual projects over the next years. Analyzing the IASB source documents, the author examines the feedback of investors, lenders and other creditors - the primary users of financial statements and attempt to predict the future direction of IFRS. The paper concludes that the Council's work plan for the standards creation and modification in the coming years largely overshoots the practical expectations of their main users.

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