Nadrzędne zasady rachunkowości w świetle zmian we współczesnej rachunkowości
Fundamental accounting principles in the light of changes in contemporary accounting

Summary/Abstract: The article presents changes in the fundamental accounting principles in connection with new development directions of contemporary accounting. Solutions contained in International Financial Reporting Standards were given special attention. Nowadays, accounting is mainly concentrated on information needs of investors. The emphasis is placed on enterprise value measurement and the future of the enterprise. The balance sheet is becoming the main part of the financial statement and the main valuation method is the fair value method. Accounting provides more and more information which has a different level of reliability. These changes in accounting have impact on its methodological foundation. Some fundamental accounting principles are losing their significance and are replaced by new principles. It concerns especially the matching principle and prudence principle.

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