Standardy rachunkowości stanowiące podstawę sporządzania sprawozdań finansowych przez jednostki wydobywające gaz łupkowy w Stanach Zjednoczonych i w Polsce
Accounting standards used as basis for preparation of financial statements by shale gas producers in USA and Poland

Summary/Abstract: The aim of this article is analysis and comparison of the standards used for preparation of financial state-ments by enterprises looking for and extracting shale gas in Poland and in the USA. The author reviews the different accounting regulations underlying financial reporting of companies operating in this field. Nowadays, globalization and constant development of financial markets cause intensified expectations of shareholders regarding the attributes of financial statements. The author points out the high level of specialization and comprehensiveness of American regulations. In contrast, international accounting standards address only the initial phase of the process of alternative hydrocarbons extraction, which results in a lack of financial reports’ consistency and decline of investors’ interest.

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