This paper outlines the evolution of the information environment surrounding the Warsaw
Stock Exchange in Poland. Like other transition economies, Poland needed to develop …

In the last few years, increasing globalization and integration of capital markets have made it
imperative to harmonize accounting standards across the globe. It is becoming very difficult …

We examine the impact of International Financial Reporting Standards (IFRS) in the
institutional context of the Central and Eastern European (CEE) member countries of the …

Purpose–The purpose of this paper is to use empirical evidence to measure if the small and
medium enterprises (SMEs) have adapted to information technologies (ITs) and analyse the …

The paper analyses the process of implementing International Financial Reporting
Standards (IFRS) in Poland. It presents the development of accounting in its historical …

This article analyses the effects of mandatory International Financial Reporting Standards
adoption in Poland. Our aim is to determine how market participant reacted to the new …

This paper outlines the arguments for a common set of accounting standards and the forces
that have promoted adoption of International Financial Reporting Standards (IFRS) …

Монография является методическим и практическим руководством для под-готовки
первой отчетности по МСФО, как в отдельной компании, так и в группах компаний. В …

In this paper, we review regulatory changes surrounding the adoption of international
accounting and auditing standards in 11 Central and Eastern European countries that are …

Początek XXI wieku przyniósł światu kolejne przemiany polityczne i społeczno-ekonomiczne
w skali globalnej. Uznanie priorytetu wartości dla akcjonariusza, wprowadzenie kategorii …