Kwiecień, Mirosława
April 2013
Research Papers of the Wroclaw University of Economics / Prace N;2013, Issue 291, p331
Academic Journal
Changing economic conditions resulting from globalization influenced the change of accounting paradigms. The contemporary accounting paradigms are driven by changes of legal regulations, IFRS in particular. It has determined the significance of informative and control function of accounting and financial reporting. The author has taken an attempt to formulate problems in above mentioned area, which should influence the improvement of controlling in practice.


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