Dylematy współczesnej rachunkowości. Artykuł dyskusyjny
Dilemmas in contemporary accounting. Discusion paper

Summary/Abstract: The article addresses the issue of accounting methods and principles and their relation with the concepts of International Financial Reporting Standards. According to the author, new quality of the attributes of reported information, (especially its prospectiveness) violates the conception of true and fair view presentation and goes far beyond traditional features of accounting methodology. Especially, it concerns the procedure of determining financial results. What is more, the border line between financial and management accounting becomes less distinct. Therefore, the theory of accounting should revise its classical principles and conceptions and give answer to many questions concerning the changes of information-provision function of accounting.

• Details
• Contents