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Stosowanie Międzynarodowych Standardów Sprawozdawczości Finansowej spo-wodowało konwergencję rachunkowości finansowej i rachunkowości zarządczej. Potwierdza to nie tylko analiza wymogów MSSF w kontekście cech rachunkowości zarządczej, ale także praktyka. Celem artykułu jest próba odpowiedzi na pytanie, czy rachunkowość finansowa w warunkach stosowania MSSF nie upodobniła się tak bardzo do rachunkowości...
The aim of the article is to consider whether financial accounting under IFRS is so similar to management accounting that today we can talk about the existence of a fully integrated accounting system („one accounting”). If it is true what are the consequences for practice and education?
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