期刊名称：Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
印刷版ISSN：2543-9103
电子版ISSN：2543-411X
出版年度：2016
卷号：20
期号：4
页码：80-96
DOI：10.19192/wsfip.sj4.2016.6
语种：English
出版社：Bielsko-Biała School of Finance and Law
摘要：The information about a business coming from the accounting system has got an\nimportant decision-making impact on both internal and external receivers. The\ninformation should be reliable and internationally comparable, hence the need to\nharmonize the legislation in this area is currently one of the basic challenges of\naccounting. This paper discusses the process of harmonisation and standardisation of\naccounting and the proposed changes to the financial reporting of economic entities\ndeveloped by the International Accounting Standards Board and the Financial\nAccounting Standards Board.
