Dyskusja wokół celu sprawozdawczości finansowej opartej na Międzynarodowych Standardach Sprawozdawczości Finansowej
Discussion about the objective of financial reporting based on International Financial Reporting Standards

Summary/Abstract: The article analyses and assesses proposals for changes concerning the objective of financial reporting based on International Financial Reporting Standards (IFRS), presented in comments on the exposure draft of the Conceptual Framework for Financial Reporting (2015). The majority of respondents think that the objective of financial reporting should give more prominence to the importance of providing information about management’s stewardship. Moreover, some respondents suggest introducing the definition of stewardship into the Conceptual Framework and presenting implications of shifts in the objective of financial reporting for the future standard setting and for preparing financial statements. Based on the analysis of comment letters and the review of accounting literature, the conclusion is that the objective of financial reporting should be changed. It is, however, disputable, if stewardship should be a separate object. There is too little research on the relation between the stewardship and decision-usefulness objectives. The findings of this research could show accounting standard-setters the potential trade-offs and conflicts between these objectives

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