Zeszyty naukowe
Autor: Joanna Zuchewicz 341
Strony: 341-350
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In the times of globalization and internalization of economic processes the range of financial information users and their information needs keep growing. In such circumstances the knowledge of accounting systems applied in different countries and their functioning at an international market, their differences, similarities and developmental directions are of great importance.
The objective of the hereby article is an attempt to present accounting models development perspectives worldwide in the current situation of global market transformations.
On the basis of conducted research the author presents the thesis that in the near future two basic accounting models will be accepted:
a) model based on global accounting standards,
b) continental model.