Zakres ujawniania informacji przez spółki giełdowe w USA

• Autorzy: Stanisława Surdykowska

Warianty tytułu

Disclosure of Information by US Listed Companies

• Języki publikacji: PL

Abstrakty

Stany Zjednoczone dzięki najlepiej funkcjonującemu rynkowi kapitałowemu mają na świecie pozycję lidera. Za tym sukcesem leży system ujawniania informacji na temat stanu finansowego poszczególnych przedsiębiorstw, który bazuje na systemie rachunkowości finansowej i standardach sprawozdawczości utworzonych przez Financial Accounting Standard Board i niezależne prywatne instytucje. W artykule omówiono zasady rachunkowości finansowej w USA, podkreślając, że standardy rachunkowości wypracowywane są przez instytucje prywatne, a wprowadzane przez instytucje rządowe.

EN

The globalisation of financial markets means that efforts to raise capital are more complicated than ever. The struggle is won by regions and countries which prove themselves most capable of winning the confidence of the widest circles of potential investors. The leading position in the struggle is occupied by the United States with its best functioning capital market in the world. Behind the succes lies a system of disclosure of information about the financial standing of listed companies which is based on a system of financial accounting and reporting standards which has been developed by Financial Accounting Standards Board, an independent private institution. There is growing pressure to ease the information requirement on listed companies, mainly foreign listed companies which have to bear the high costs involved in adapting their reporting practices to the requirements enforced by the US Securities and Exchange Commission (SEC). Such easing would require, however, a change of the very principles which make the American market the most attractive for investors. That is one factor which makes the adoption of a compromise solution extremely difficult, and the risk involved in a negative impact of any changes on investor confidence is widely recognised. (original abstract)

Słowa kluczowe

PL

Rachunkowość; Rachunkowość finansowa; Rynek kapitałowy; Inwestycje kapitałowe; Instytucje finansowe; Sprawozdanie finansowe

EN

Accounting; Financial accounting; Capital market; Capital investments; Financial institutions; Financial statements

• Czasopismo: Zeszyty Naukowe / Akademia Ekonomiczna w Krakowie
• Rocznik: 1998
• Numer: nr 516
• Strony: 89--97

Twórcy

autor

Stanisława Surdykowska

Bibliografia

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• Duffy D., The Wooing of American Investors, The Wall Street Journal, 25 lutego 1994.
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• Norris F., Daimler Says Profits Fall in First Half The New York Times, 18 września 1993.
• Saudagaran S.M., Solomon M.B., Worldwide Regulatory Disclosure Requirements, praca zbiorowa pod red. F.D.S. Choi, International Accounting, Nowy Jork 1991.
• Securities and Exchange Commision Statement of Policy on Establishment and Improvement of Accounting Principles and Standards, Accounting Series Release, nr 150, przedruk w: The Development of SEC Accounting, G.J. Previts, MA: Adiwon - Wesley 1981.