dc.contributor.author | Łazarowicz, Edyta | |
dc.contributor.editor | Grabiński, Konrad | |
dc.contributor.editor | Kędzior, Marcin | |
dc.date.accessioned | 2023-10-24T06:48:45Z | |
dc.date.available | 2023-10-24T06:48:45Z | |
dc.date.issued | 2017 | |
dc.identifier.citation | Łazarowicz E., Benefits and Costs of IFRS Implementation in Poland. W: Sprawozdawczość i rewizja finansowa : wyzwania i szanse nauki i dydaktyki rachunkowości / red. Grabiński K., Kędzior M., Kraków 2017. | pl |
dc.identifier.isbn | 978-83-65173-98-0 | pl |
dc.identifier.uri | http://hdl.handle.net/20.500.12182/1190 | |
dc.description.abstract | The purpose of the study was: (1) to identify costs and benefits of IFRS implementation (based on literature review), (2) to examine stakeholders’ (preparers, consultants, investors and certified auditors) opinions on benefits and costs of IFRS implementation, (3) to compare the effects of IFRS implementation in Poland with previously identified costs and benefits of the process. The results of the research on the costs and benefits of IFRS implementation in Poland confirm one of the conclusions from the literature review that potential benefits of IFRS implementation are not experienced by all companies or in all countries. On the other hand, the costs of IFRS implementation incurred by Polish companies are similar to the costs incurred by foreign companies. | en |
dc.language.iso | pl | |
dc.publisher | Fundacja Uniwersytetu Ekonomicznego w Krakowie | pl |
dc.rights | Uznanie autorstwa 4.0 Międzynarodowe | * |
dc.rights.uri | http://creativecommons.org/licenses/by/4.0/ | * |
dc.subject | costs | en |
dc.subject | benefits | en |
dc.subject | IFRS | en |
dc.subject | Poland | en |
dc.subject | implementation | en |
dc.title | Benefits and Costs of IFRS Implementation in Poland | en |
dc.type | booksection | pl |
dc.contributor.organization | Szkoła główna Handlowa w Warszawie | pl |
dc.description.physical | 121-129 | pl |
dc.title.container | Sprawozdawczość i rewizja finansowa : wyzwania i szanse nauki i dydaktyki rachunkowości | pl |