Wybrane dylematy prezentacji wyniku działalności firm realizujących projekty długoterminowe – artykuł dyskusyjny
Selected issues in the presentation of the results of companies realizing long-term projects – a discussion paper

Summary/Abstract: Realization of projects is a form of operation which in the recent years – in the age of globalization of the economy and growing competition – is becoming increasingly important, both in Poland and worldwide. The value and the number of projects realized are gradually growing and include not only the branches traditionally engaged in such a form of operation (e.g. construction and IT industry) but practicaly all fields of our life. A necessary element that determines the success of project realization is timely information which also needs to be reliable and useful. The source of such information is the accounting system composed of two subsystems: financial accounting (focused on the external user of the information) and management accounting (providing information to internal users). One of the basic determinants of creating information for external users (such as investors, banks, insurance companies, tax authorities etc.) is comparability. It affects the quality of information on project activity provided by financial statements prepared according to the selected regulations of accounting (e.g. IAS/IFRS, US GAAP and Polish Accounting Act). The aim of the article is to outline the problems involved in the presentation of the results of companies realizing long-term projects.

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