Porównywalność informacji sprawozdawczych w świetle założeń koncepcyjnych MSSF
Comparability of Reporting Information in the Light of Conceptual Framework of IFRS

Summary/Abstract: Purpose – Purpose of this article is to indicate an importance of different aspects of comparability for usefulness of reporting information. Design/methodology/approach – This article is based on literature studies and analysis of Polish accounting law. Findings – Indication of importance of comparability as a qualitative characteristic, which expands possibilities of information usage, whilst improving its relevance and as a consequence its usefulness. Originality/value – Indication that differentiation of legal basis and allowance for simplifications in financial reporting hinders, and often makes it impossible to compare reporting information of different entities. This is just one aspect of comparability, which does not exhaust all aspects.

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