| Autor: Małgorzata Rówińska | 181 |
Streszczenie:
Cel – celem artykułu jest wskazania przemian, jakie nastąpiły w regulacjach rachunkowości instrumentów finansowych. Uwzględniono okres od momentu utworzenia oddzielnych regulacji dla instrumentów finansowych do chwili obecnej. Wskazano obszary najważniejszych zmian w tym okresie. Metodologia badania – analiza regulacji rachunkowości w zakresie instrumentów finansowych (MSR/MSSF i polskie regulacje) w zakresie zmian, jakie zaistniały od końca XX wieku. Wynik – regulacje rachunkowości odnoszące się do instrumentów finansowych, pomimo stosunkowo krótkiej historii, podlegały nieustannym modyfikacjom i zmianom. Nieustannie prowadzone były prace nad wypracowaniem takich rozwiązań, które sprostałyby wymogom zmieniającego się otoczenia gospodarczego.
Słowa kluczowe: instrumenty finansowe, rachunkowość, MSSF 7, MSSF 9, MSR 32, MSR 39
EVOLUTION OF THE INTERNATIONAL AND POLISH ACCOUNTING REGULATIONS ABOUT FINANCIAL INSTRUMENTS
Abstract: Purpose – the aim of the article is to present of transformations that have occurred in the regulation of financial instruments accounting. Includes the period from the establishment of separate regulations for financial instruments to date. Areas most important changes in this period. Design/Methodology/Approach – the comparative analysis of financial instruments’ accounting regulations (IAS/IFRS, polish regulations) with reference to the changes that have occurred since the end of the 20th century. Findings – in spite of the relatively short history, accounting regulations about financial instruments were undergo to unceasing modifications and changes. Work was carried out on solutions that would meet the requirements of a changing economic environment.
Keywords: financial instruments, accounting, IFRS 7, IFRS 9, IAS 32, IAS 39
Abstract: Purpose – the aim of the article is to present of transformations that have occurred in the regulation of financial instruments accounting. Includes the period from the establishment of separate regulations for financial instruments to date. Areas most important changes in this period. Design/Methodology/Approach – the comparative analysis of financial instruments’ accounting regulations (IAS/IFRS, polish regulations) with reference to the changes that have occurred since the end of the 20th century. Findings – in spite of the relatively short history, accounting regulations about financial instruments were undergo to unceasing modifications and changes. Work was carried out on solutions that would meet the requirements of a changing economic environment.
Keywords: financial instruments, accounting, IFRS 7, IFRS 9, IAS 32, IAS 39