Selected problems and perspectives of the process of global harmonization and standardization of accounting

1. Joanna Błażyńska, Selected problems of recognizing asset impairment according to Polish regulations and IFRS; 2. Marek Cieślak, Usefulness and quality of financial statements in Polish and international regulations; 3. Tomasz Gabrusewicz, The principle of a true and fair presentation in relation to the process of harmonization and standardization of accounting; 4. Piotr Gut, Selected problems of recognition and valuation of tax and social security liabilities from the perspective of the Polish and international accounting regulations; 5. Maria Kiedrowska, Insurance contracts in insurance accounting - selected recognition issues according to Polish regulations and the IFRS; 6. Tomasz Kostrzewa, Bases of accouting and achieving the objective of a financial statement in the light of international standards of public finance sector accouting; 7. Marek Masztalerz, Accounting and capital market - usefulness of financial statements for investors; 8. Remigiusz Napiecek, Concepts of comparability and periodization vs. utility of financial statements; 9. Agnieszka Piechocka-Kałużna, The role of harmonisation of Polish regulatios and IFRS/IAS in guaranteeing the security of a commercial bank and the banking system; 10. Marzena Remlein, Accounting principles and the directions of changes in international financial reporting standards; 11. Ewa Różańska, Selected problems of recognizing intangible assets (R&D) Projects) in accordance with Polish regulations and IFRS; 12. Janusz Samelak, Are uniform global financial reporting standars necessary?; 13. Manuela Skoczek-Spychała, Selected issues of recognizing financial instruments by international standards; 14. Elżbieta Szczepankiewicz, Selected problems of interim fianancial reporting by public traded companies according to Polish regulations and IFRS; 15. Anna Świerczyńska, Fair value measurement problems in Polish, American and international accoutning standards; 16. Irena Ziętowska, Immeasurable intangible assets and international financial reporting standards - selected issues; 17. Beata Zyznarska-Dworczak, The concept of going concern in light of the Polish and international accounting standards - problematic approach. [O]