Globalne wyzwania standaryzacji informacji finansowej jako języka biznesu
Global challenges in standardization of financial information as a business language

Summary/Abstract: The paper attempts to answer the question whether the creation of international accounting standards and their gradual revision and adjustment is an „intellectual firework” of the accounting community or there are other bodies behind this process. The authors try to demonstrate that there is a broad range of financial informa-tion users interested in the existence of the standards, and that globalization and internationalization of business is a factor creating such a need and stimulating ef-forts in this direction.

• Details
• Contents