摘要：The purpose of the article is to identify the extent of voluntary use of IFRS by sectors in selectedWestern European countries.The article presents both advantages and disadvantages of IFRS application.It provides a review of the most important scientific articles in this field.The analysis of volun-tary use of IFRS covered 1,252 companies from Germany, Great Britain, the Netherlands, Luxembourg,Portugal, and Ireland.The surveyed population was divided into sectors based on the NACECODE classification.In 2010, 31.7% of public companies in the selected countries applied IFRSvoluntarily.In the years 2005–2010 there was a steady increase in the use of IFRS for most industries,but the rate of increase in their implementation is slowing down.
其他摘要：Celem artykułu jest weryfikacja faktycznego, dobrowolnego stosowania MSSF w wybranych krajach Europy Zachodniej w przekroju branżowym.W artykule zaprezentowano zarówno wady, jak i zalety stosowania MSSF.Przedstawiono najważniejsze prace naukowe w ramach o
