Kierunki zmian sprawozdawczości finansowej
Directions of changes in financial reporting

Summary/Abstract: The paper identifies major directions of changes in financial reporting that are likely to take place in the nearest future. They are as follows: 1) information mainly based on historical accounting evidence, 2) special purpose, targeted financial statements, 3) financial information as a commodity on the specific statements market, 4) accounting law developed with minimum influence from the investors lobby.

• Details
• Contents