Próba identyfikacji podstawowych czynników determinujących jakość sprawozdań finansowych
An attempt to identify major factors which determine a quality of financial statements

Summary/Abstract: Financial reporting changes with the expectations of users of information generated by the accounting system. These expectations depend on many factors. The aim of this article is to try to define the most important ones, deciding about the quality of financial reporting. The issue of quality attributes of financial statements is increasingly raised in the context of progressive harmonization and standardization of accounting. The qualitative analysis of financial statements has been carried out in accordance with the Framework for Financial Reporting Concepts and based on the results of scientific research in this field. The paper uses the critical analysis of literary sources and the deductive method.

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