Financial Reporting in the USA: Use of the IFRS

• Autorzy: Zdeněk Brabec

Warianty tytułu

Sprawozdawczość finansowa w USA: zastosowanie MSSF

• Języki publikacji: EN

Abstrakty

EN

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.(original abstract)

Stany Zjednoczone Ameryki są mocarstwem gospodarczym, a ich rynek kapitałowy uważany jest za największy i najważniejszy w świecie. W celu efektywnego funkcjonowania tego rynku oraz zapewnienia ochrony inwestorów przedsiębiorstwa, których papiery wartościowe znajdują się w obrocie na amerykańskim rynku kapitałowym, mają obowiązek sporządzania swoich sprawozdań finansowych według jednolitego wzoru zrozumiałych i wymaganych ogólnoświatowych sprawozdań finansowych. Niniejszy artykuł poświęcony jest sprawozdawczości finansowej, która jest obowiązkowa dla przedsiębiorstw notowanych na amerykańskiej giełdzie papierów wartościowych. W pierwszej kolejności opisano rozwój sprawozdawczości finansowanej, a następnie konwergencję pomiędzy MSSF i U.S. GAAP. Następnie dokonano analizy stosowania MSSF w USA oraz jego możliwego wpływu na amerykański rynek kapitałowy.(abstrakt oryginalny)

Słowa kluczowe

EN

Financial accounting; Financial statements; International Financial Reporting Standard; Generally Accepted Accounting Principless (GAAP)

PL

Rachunkowość finansowa; Sprawozdanie finansowe; Międzynarodowe Standardy Sprawozdawczości Finansowej (MSSF); Amerykańskie standardy rachunkowości

• Czasopismo: Nauki o Finansach / Uniwersytet Ekonomiczny we Wrocławiu
• Rocznik: 2013
• Numer: nr 2 (15)
• Strony: 23--36

Twórcy

autor

Zdeněk Brabec

• Technical University of Liberec, Czech Republic

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