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Tab. 1. Porównanie systemów rachunkowoÊci

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èródło: Jaruga A.A., Systemy regulacji rachunkowoÊci a mi´dzynarodowa harmonizacja i standaryzacja [w:] Mi´dzynarodowe regulacje rachunkowoÊci. Wpływ na rozwiàzania krajowe, A.A. Jaruga (red.), C.H.Beck, Warszawa 2002, s. 4.

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Tab. 2. Dyrektywy Rady Unii Europejskiej dotyczàce harmonizacji zasad rachunkowoÊci

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DUWXVWSNWRNUHĞODMąFHJRĪHSU]H]SU]\MĊWH]DVDG\SROLW\NĊUDFKXQNRZRĞFLQDOHĪ\ UR]XPLHüZ\EUDQHLVWRVRZDQHSU]H]VSyáNĊUR]ZLą]DQLDGRSXV]F]RQHXVWDZąZW\PWDNĪH

 0$&,(-72.$56.,

Ryc. 1. Struktura IASCF

 0LĊG]\QDURGRZHVWDQGDUG\VSUDZR]GDZF]RĞFL¿QDQVRZHM

RNUHĞORQHZ065]DSHZQLDMąFHZ\PDJDQąMDNRĞüVSUDZR]GDĔ¿QDQVRZ\FK2]QDF]DWR ĪHVSyáNDPRĪHSU]\MąüGRVWRVRZDQLD]DVDG\SROLW\NĊUDFKXQNRZRĞFLZ\QLNDMąFH]065 DUWXVWGRSXV]F]DMąFHJRZVSUDZDFKQLHXUHJXORZDQ\FKSU]HSLVDPLXVWDZ\ĪHSU]\M PXMąF ]DVDG\ UDFKXQNRZRĞFL VSyáNL PRJą VWRVRZDü NUDMRZH VWDQGDUG\ UDFKXQNRZRĞFL :Z\SDGNXEUDNXRGSRZLHGQLHJRVWDQGDUGXNUDMRZHJRVSyáNLLQQHQLĪZ\PLHQLRQHZDUW XVWPRJąVWRVRZDü065=DWHPVSyáNLNWyUHQLHVSRU]ąG]DMąVSUDZR]GDĔ¿QDQVRZ\FK ]JRGQLH]065VWRVXMąZSLHUZV]HMNROHMQRĞFL8VWDZĊRUDFKXQNRZRĞFLRUD]UR]SRU]ąG]H QLDZ\NRQDZF]HGRWHMXVWDZ\DGRSLHURZVSUDZDFKQLHXUHJXORZDQ\FKSRVWDQRZLHQLDPL WHMXVWDZ\PRJąVWRVRZDüNUDMRZHVWDQGDUG\UDFKXQNRZRĞFL=DĞZZ\SDGNXEUDNXRGSR ZLHGQLHJRVWDQGDUGXNUDMRZHJRWDNLHVSyáNLPRJąUyZQLHĪVWRVRZDü065

Tab. 3. Wykaz mi´dzynarodowych standardów rachunkowoÊci

Numer 7\WXáPLĊG]\QDURGRZHJRVWDQGDUGXUDFKXQNRZRĞFL  3UH]HQWDFMDVSUDZR]GDĔ¿QDQVRZ\FK  =DSDV\  6NRQVROLGRZDQHVSUDZR]GDQLD¿QDQVRZH]DVWąSLRQ\SU]H]065QUL065QU  $PRUW\]DFMD]DVWąSLRQ\SU]H]065QUL065QU  ,QIRUPDFMHSUH]HQWRZDQHZVSUDZR]GDQLDFK¿QDQVRZ\FK]DVWąSLRQ\SU]H]065QU  8Z]JOĊGQLDQLH]PLDQFHQ]DVWąSLRQ\SU]H]065QU  5DFKXQHNSU]HSá\ZyZSLHQLĊĪQ\FK  =DVDG\SROLW\NDUDFKXQNRZRĞFL]PLDQ\ZDUWRĞFLV]DFXQNRZ\FKLNRU\JRZDQLHEáĊGyZ  .RV]W\EDGDĔLUR]ZRMX]DVWąSLRQ\SU]H]065QU  =GDU]HQLDQDVWĊSXMąFHSRGQLXELODQVRZ\P  8PRZ\RXVáXJĊEXGRZODQą  3RGDWHNGRFKRGRZ\]DNWXDOL]RZDQ\ZU  3UH]HQWDFMDELHĪąF\FKDNW\ZyZPDMąWNXREURWRZHJRLELHĪąF\FK]RERZLą]DĔ]DVWąSLRQ\_{SU]H]065QU}  6SUDZR]GDZF]RĞüZHGáXJVHJPHQWyZG]LDáDOQRĞFLRERZLą]XMąF\GRNRĔFDU  ,QIRUPDFMHRG]ZLHUFLHGODMąFHVNXWNL]PLDQFHQZ\FRIDQ\ZU  5]HF]RZHDNW\ZDWUZDáH  /HDVLQJ  3U]\FKRG\  ĝZLDGF]HQLDSUDFRZQLF]H  5DFKXQNRZRĞüGRWDFMLU]ąGRZ\FKLLQIRUPDFMLRSRPRF\U]ąGRZHM  6NXWNL]PLDQNXUVyZZ\PLDQ\ZDOXWREF\FK

 0$&,(-72.$56.,  3RáąF]HQLHMHGQRVWHNJRVSRGDUF]\FK]DVWąSLRQ\SU]H]066)QU  .RV]W\¿QDQVRZDQLD]HZQĊWU]QHJR  ,QIRUPDFMHXMDZQLDQHQDWHPDWSRGPLRWyZSRZLą]DQ\FK  /RNDW\NDSLWDáRZHLQZHVW\FMH]DVWąSLRQ\SU]H]065QUL065QU  5DFKXQNRZRĞüLVSUDZR]GDZF]RĞüSURJUDPyZĞZLDGF]HĔHPHU\WDOQ\FK  6NRQVROLGRZDQHLMHGQRVWNRZHVSUDZR]GDQLD¿QDQVRZH  ,QZHVW\FMHZMHGQRVWNDFKVWRZDU]\V]RQ\FK  6SUDZR]GDZF]RĞü¿QDQVRZDZZDUXQNDFKKLSHULQÀDFML  6SUDZR]GDQLD¿QDQVRZHEDQNyZLSRGREQ\FKLQVW\WXFML¿QDQVRZ\FK  8G]LDá\ZHZVSyOQ\FKSU]HGVLĊZ]LĊFLDFK  ,QVWUXPHQW\¿QDQVRZH±XMDZQLHQLHLSUH]HQWDFMD  =\VNSU]\SDGDMąF\QDMHGQąDNFMĊ  6SUDZR]GDZF]RĞü¿QDQVRZDĞUyGURF]QD  =DQLHFKDQLHF]ĊĞFLG]LDáDOQRĞFLJRVSRGDUF]HM]DVWąSLRQ\SU]H]066)QU  8WUDWDZDUWRĞFLDNW\ZyZ  5H]HUZ\]RERZLą]DQLDZDUXQNRZHLDNW\ZDZDUXQNRZH  :DUWRĞFLQLHPDWHULDOQH  ,QVWUXPHQW\¿QDQVRZHXMPRZDQLHLZ\FHQD  1LHUXFKRPRĞFLLQZHVW\F\MQH  5ROQLFWZR

èródło: opracowanie własne.

Tab. 4. Wykaz interpretacji SIC do mi´dzynarodowych standardów rachunkowoÊci

Numer 1D]ZDLQWHUSUHWDFML.RPLWHWX6WDáHJR =DVWąSLRQ\SU]H]

 6SyMQRĞü±UyĪQHPHWRG\XVWDODQLDFHQ\QDE\FLDOXENRV]WXZ\WZRU]HQLD ]DSDVyZ 065  6SyMQRĞü±DNW\ZRZDQLHNRV]WyZ¿QDQVRZDQLD]HZQĊWU]QHJR 065  :\áąF]HQLHQLH]UHDOL]RZDQ\FK]\VNyZLVWUDWZ\QLNDMąF\FK]WUDQVDNFML ]MHGQRVWNDPLVWRZDU]\V]RQ\PL 065  .RV]W\PRG\¿NDFMLGRW\FKF]DVRZHJRRSURJUDPRZDQLDNRPSXWHURZHJR 065  :SURZDG]HQLHZDOXW\HXUR  =DVWRVRZDQLHSRUD]SLHUZV]\065MDNRSRGVWDZ\UDFKXQNRZRĞFL 066)

 0LĊG]\QDURGRZHVWDQGDUG\VSUDZR]GDZF]RĞFL¿QDQVRZHM  3RáąF]HQLHMHGQRVWHNJRVSRGDUF]\FK±SRG]LDáQDSU]HMĊFLDLáąF]HQLD XG]LDáyZ 066)  3RPRFU]ąGRZD±EUDNNRQNUHWQHJRSRZLą]DQLD]G]LDáDOQRĞFLą RSHUDF\MQą  :\PLDQDZDOXW±DNW\ZRZDQLHVWUDWZ\QLNDMąF\FK]H]QDF]QHMGHZDOX-DFMLZDOXW\ 065  .RQVROLGDFMD±MHGQRVWNLVSHFMDOQHJRSU]H]QDF]HQLD  :VSyáNRQWURORZDQHNRQWURORZDQHMHGQRVWNL±QLHSLHQLĊĪQ\ZNáDG ZVSyOQLNyZ  5]HF]RZHDNW\ZDWUZDáH±RGV]NRGRZDQLDGRW\F]ąFHXWUDW\ZDUWRĞFL SRV]F]HJyOQ\FKVNáDGQLNyZDNW\ZyZOXELFKXWUDFHQLDSU]H]MHGQRVWNĊ 065  /HDVLQJRSHUDF\MQ\±VSHFMDOQHRIHUW\SURPRF\MQH  .DSLWDáDNF\MQ\±Z\NXSLRQHZáDVQHLQVWUXPHQW\NDSLWDáRZH DNFMHZáDVQH 065  .DSLWDáZáDVQ\±NRV]W\WUDQVDNFMLNDSLWDáRZ\FK  6SyMQRĞü±PHWRG\DOWHUQDW\ZQH 065  :DOXWDVSUDZR]GDZF]D±Z\FHQDLSUH]HQWDFMDVSUDZR]GDĔ¿QDQVRZ\FK ]JRGQLH]065L065 065  0HWRGDSUDZZáDVQRĞFL±XMPRZDQLHVWUDW 065  3RGDWHNGRFKRGRZ\±UHDOL]DFMDZDUWRĞFLSU]HV]DFRZ\ZDQ\FKDNW\ZyZ NWyUHQLHSRGOHJDMąDPRUW\]DFML  3RáąF]HQLHMHGQRVWHNJRVSRGDUF]\FK±SyĨQLHMV]HNRUHNW\Z\ND]DQHM SRF]ąWNRZRZDUWRĞFLJRG]LZHMLZDUWRĞFL¿UP\ 066)  5]HF]RZHDNW\ZDWUZDáH±NRV]W\JHQHUDOQ\FKSU]HJOąGyZLUHPRQWyZ 065  =\VNSU]\SDGDMąF\QDMHGQąDNFMĊ±LQVWUXPHQW\¿QDQVRZHRUD]LQQH XPRZ\]PRĪOLZRĞFLąUR]OLF]HQLDZDNFMDFK 065  3RGDWHNGRFKRGRZ\±]PLDQDVWDWXVXSRGDWNRZHJRMHGQRVWNL JRVSRGDUF]HMOXEMHMXG]LDáRZFyZ  2FHQDLVWRW\WUDQVDNFMLZ\NRU]\VWXMąF\FKSUDZQąIRUPąOHDVLQJX  3RáąF]HQLHMHGQRVWHNJRVSRGDUF]\FK±ÄGDWDZ\PLDQ\´RUD]ZDUWRĞü JRG]LZDLQVWUXPHQWyZNDSLWDáRZ\FK 066)  8MDZQLDQLHLQIRUPDFML±XPRZ\QDXVáXJLNRQFHVMRQRZDQH  :DOXWDVSUDZR]GDZF]D±SU]HOLF]HQLHZDOXW\Z\FHQ\QDZDOXWĊSUH]HQWDFML 065  3U]\FKRG\±WUDQVDNFMHEDUWHURZHREHMPXMąFHXVáXJLUHNODPRZH  :DUWRĞFLQLHPDWHULDOQH±NRV]WZLWU\Q\LQWHUQHWRZHM  0HWRGDNRQVROLGDFMLLPHWRGDSUDZZáDVQRĞFL±SRWHQFMDOQHSUDZD JáRVXLSU]\SRU]ąGNRZDQLHXG]LDáyZZáDVQRĞFLRZ\FK 065065 èródło: opracowanie własne.

 0$&,(-72.$56.,

Tab. 5. Wykaz mi´dzynarodowych standardów sprawozdawczoÊci finansowej oraz ich interpretacji IFRIC

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