Pomiar w rachunkowości na tle regulacji międzynarodowych
Measurement in accounting against international regulations

Summary/Abstract: Measurement is a process closely related to accountancy and accompanies it on every stage. For investors, who are users of information generated by accounting system, valuation which is a special kind of measurement, is important. Operating on international markets, they most often use financial statements prepared under IFRS or US GAAP. Differences within measurement between two frameworks prevent a comparison of information and investment decisions. This article aims to present the importance of measurement, its functions and place in modern accounting. The authors emphasize the importance of international regulations for measurement process and indicate differences in this matter under IFRS and US GAAP. The work also contains an overview of progressive changes in measurement in the international regulations.

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