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Financial reporting in the USA: use of the IFRS

100%

Brabec Z.

2013

nr 2 (15)

23-36

The United States of America can be considered an economic superpower with the biggest and most important capital market in the whole world. To enable the efficient functioning of this market, as well as to ensure investor protection, the companies whose securities are traded on the US capital market are obliged to prepare their financial statements according to a single set of understandable and enforceable global accounting standards. This article focuses on financial reporting required for listed companies in the USA. Firstly, the development of financial reporting is mentioned and then the convergence between IFRS and U.S. GAAP is briefly described. After that, the use of IFRS in the USA and the possible implications for the US capital market are analysed.

Contemporary stakeholders of contemporary financial accounting

100%

Zuchewicz J.

2012

nr 4(13)

68-79

Financial reporting represents an undoubtedly significant source of financial information about the results of an entity’s performance. In the article the Author puts forward the thesis that financial reports, generated by an accounting system, should include all the information indispensable for the decision-making process regarding an enterprise’s functioning. The information generated by the accounting system is valuable for stakeholders if, on its basis, they are capable of making correct decisions. A uniform standpoint prepared by the regulating authorities, as well as the construction of a universal financial reporting model for entities functioning on the global market, may meet the changing needs of wide groups of these organizations’ stakeholders.

Konwergencja rachunkowości finansowej i rachunkowości zarządczej w Polsce w świetle badań ankietowych

63%

Kabalski P. , Zarzycka E.

2018

nr 96(152)

81-94

Celem artykułu jest określenie stopnia konwergencji rachunkowości finansowej i rachunkowości zarządczej w przedsiębiorstwach w Polsce. Do zbadania stopnia konwergencji wykorzystano metodę sondażową z zastosowaniem kwestionariusza ankiety. Okazało się, że poziom konwergencji rachunkowości w badanych przedsiębiorstwach jest umiarkowany. Badania konwergencji rachunkowości na świecie nie są liczne, a w Polsce ‒ zupełnie wyjątkowe. Z tego względu badanie prezentowane w artykule jest istotne zarówno dla nauki, jak i praktyki rachunkowości.

The aim of the article is to determine the level of convergence of financial accounting and management accounting in companies operating in Poland. In order to determine the level of the convergence, the survey method was used. It was found that the level of convergence of accounting in the companies examined is moderate. The number of studies on the convergence of accounting is very limited in the world, and in Poland they are quite unique. For this reason, the research presented in this article is relevant for both the science and the practice of accounting.