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Author
Zuchewicz Joanna (Uniwersytet Ekonomiczny we Wrocławiu)
Title
Perspektywy rozwoju regulacji rachunkowości w kontekście konwergencji MSSF z US GAAP
The Prospects for Developing Accounting Regulations for IFRS and US GAAP Convergence
Source
Studia i Prace Uniwersytetu Ekonomicznego w Krakowie, 2010, nr 14, t. 2, s. 366-374, bibliogr. 8 poz.
Keyword
Rachunkowość, Rozwój rachunkowości, Międzynarodowe Standardy Sprawozdawczości Finansowej (MSSF), Amerykańskie standardy rachunkowości
Accounting, Development of accounting, International Financial Reporting Standard, Generally Accepted Accounting Principless (GAAP)
Note
summ.
Abstract
Celem artykułu jest próba zarysowania perspektyw rozwoju regulacji w zakresie rachunkowości w dobie zachodzących zmian na globalnym rynku, w szczególności w kontekście konwergencji US GAAP z MSSF. (fragment tekstu)

In 2002 the complex process of converging US GAAP and IFRS solutions was initiated in order to establish uniform, generally acceptable global accounting standards. The safety of capital markets requires consistency in financial reporting which, in order to meet its objectives and the expectations of its recipients, as well as represent high quality and recognition on global capital markets, should function based on uniform regulations. At the 27th February 2006 meeting of the international regulating authorities LASB and FASB a common declaration entitled "A Roadmap of Convergence between IFRSs and US GAAP - 2006-2008" was accepted. One of the programme objectives is to establish new assumptions for financial reporting, i.e. a common, clear and consistent basis for global financial accounting standards covering market fluctuations, changes in enterprises and in the overall business environment which prevailed until the current concept was established. However, as experiences to this point indicate, the convergence process of both accounting regulations systems - US GAAP and IFRS - will not be easy to implement. (original abstract)
Accessibility
The Main Library of the Cracow University of Economics
The Main Library of Poznań University of Economics and Business
Bibliography
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  1. Gierusz J. [2001], Standaryzacja i harmonizacja rachunkowości międzynarodowej [w:] Rachunkowość międzynarodowa, red. L. Bednarski, J. Gierusz, PWE, Warszawa.
  2. Jaruga A., Frendzel M., Ignatowski R., Kabalski P. [2009], Międzynarodowe Standardy Sprawozdawczości Finansowej (MSSF/MSR) 2009. Najnowsze zmiany, SKwP, Warszawa.
  3. Konstytucja IASCF, http://www.iasplus.com/resource/const.htm, data dostępu: 23.02.2010.
  4. Memorandum of Understanding [2002], "The Norwalk Agreement", 18 September 2002, http://www.fasb.org/news/memorandum.pdf, data dostępu: 24.02.2010.
  5. Memorandum of Understanding between the FASB and the ISAB [2006], ,,A Roadmap of Convergence between IFRSs and US GAAP - 2006-2008", IASB Insight, ISAB, London, May.
  6. Roadmap for the Potential Use of Financial Statements Prepared in Accordance with IFRSs by U.S. Issuers [2008], SEC, Release No. 33-8962, November 14.
  7. Turyna J. [2006], Standardy sprawozdawczości finansowej. MSSF, US GAAP, polskie ustawodawstwo, Difin, Warszawa.
  8. Walińska E. [2005], Międzynarodowe Standardy Rachunkowości, Oficyna Ekonomiczna, Krakow.
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ISSN
1899-6205
Language
pol
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