Porównywalność a konwergencja standardów rachunkowości w świetle badań empirycznych

• Autorzy: Konrad Grabiński

Warianty tytułu

Comparability vs. Convergence of Accounting Standards in the Light of Empirical Studies

• Języki publikacji: PL

Abstrakty

W artykule przedstawiono porównywalność i jakość sprawozdań finansowych jako główny cel konwergencji standardów sprawozdawczości finansowej pomiędzy IASB i FASB. W pierwszej części artykułu autor przedstawił korzyści płynące z osiągnięcia porównywalności sprawozdań finansowych do których zaliczono: zwiększenie płynności finansowej, obniżenie kosztu kapitału, zwiększenie efektywności rynku w zakresie alokacji kapitału. W ostatniej części przedstawiono wyniki badań empirycznych wskazujących na inne determinanty porównywalności niż regulacje rachunkowości oraz skuteczność wdrożenia MSR/MSSF w sprawozdawczości finansowej pod kątem osiągniętych korzyści. (abstrakt oryginalny)

EN

In the article comparability has been presented as a main goal of international convergence of accounting standards, especially when convergence of IFRS and US GAAP is concerned. In the beginning expected and potential benefits of achieved comparability were presented as follows: increased liquidity, decreased cost of capital, increased efficiency in capital allocation by capital markets. Furthermore, the output of empirical studies were presented, especially other then accounting regulations determinants of comparability were pointed out. Additionally empirical studies concerning benefits of IFRS adoption mainly in UE countries were presented. It showed up that full potential was achieved only when legal and institutional infrastructure associated process of IFRS adoption. (original abstract)

Słowa kluczowe

PL

Standardy rachunkowości; Sprawozdawczość finansowa; Konwergencja; Standaryzacja; Badania naukowe

EN

Accounting standards; Financial reporting; Convergence; Standardization; Scientific research

• Czasopismo: Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
• Rocznik: 2011
• Numer: nr 1/1
• Strony: 245--254

Twórcy

autor

Konrad Grabiński

• Uniwersytet Ekonomiczny w Krakowie

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