Rozwój sprawozdawczości finansowej w przyszłości: tradycyjna rachunkowość a islamska koncepcja rachunkowości
Future development of financial reporting: conventional accounting and islamic concept

Summary/Abstract: IFRS adoption worldwide will be beneficial to investors and other users of financial statements, by reducing the costs of comparing alternative investments and increasing the quality of information. However, a number of specialists have expressed some skepticism about the future of IFRS because of lack of forward-looking information in financial reports, absence of nonfinancial measurements and information, etc. Some modern problems have already been solved in Islamic accounting that may give some ideas for the direction in the development of financial accounting, particularly the new challenges set for financial reporting.

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