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finansowych banków i innych instytucji finansowych oraz 91/674/EWG w sprawie rocznych i skonsolidowanych sprawozdań finansowych zakładów ubezpieczeń. Gad, J. (2015a). Disclosures on control over financial reporting: the reporting practice of banks listed on the Warsaw Stock Exchange. E-Finanse , 1: 1–10. Gad, J. (2015b). Sprawozdanie z działalności we współczesnym modelu raportowania – praktyka sprawozdawcza spółek publicznych notowanych na GPW. Zarządzanie i Finanse , 1 : 79–90. Gad, J. (2015c). The main categories of disclosures concerning control over financial

References 1. Belverd E., Needles B., Anderson H., Caldwell J., (2009), Principiile de baza ale contabilitatii,, Editura Arc 2. Greiner, C. - Systèmes d'information et comptabilité - ECCA, p. 1120 Articles 1. Beyer A., Cohen D.A., Lys T.Z. & Whalter B.R., (2010), The Financial Reporting Environment: Review of the Recent Literature, Journal of Accounting and Economics, vol. 50, issue 2-3 2. Biddle G.C, Hillary G. & Verdl R.S., (2009), How does financial reporting quality relate to investment efficiency, Journal of Accounting and Economics, 2-3, pp. 112-131 3

regulation for the organization and functioning of the Accounting Advisory Board Government Decision no. 2170/2004 for approving the National Strategy for implementing the Country Action Plan in order to improve the financial reporting in Romania and some measures for the organization of the Accounting Advisory Board Government Decision no. 401/2005 on the establishment of the Council for Accounting and Financial Reporting by reorganizing the Accounting Advisory Board Insurance Supervisory Commission, 2006. The Strategy for the Implementation of International Financial

Bibliography Civil code , Journal of Laws 1964, no. 16, item 93. Costs in Managing a Small and Medium Service Enterprise, 2007, ed. R. Kowalak, Publishing House of the Oskar Lange Academy of Economics in Wroclaw, Wroclaw. Deloitte_Przewodnik_MSSF_2018_FINAL.pdf (1,45 MB). International Financial Reporting Standards, 2016, AAP, Warsaw. Kasperowicz A., Mazur A., 2017, Revenue Recognition in Accounting – New Approach from 2018 in Financial Reporting and Auditing , Foundation of the University of Economics in Krakow, Krakow. Polish Classification of Goods and

References Banaszkiewicz, J., Bem, T., Bryl, A., Górnik, J., Kozera, I., Leski, J., Łapiński, G., Wietrzyk, A., Witalis, M. (2003). Audyt wewnętrzny spojrzenie praktyczne. Warszawa: Stowarzyszenie Księgowych w Polsce. Bauwhede, H.V., Willekens, M. (2008). Disclosure on Corporate Governance in the European Union. Corporate Governance: An International Review, 16 (2), 101-115. Bedard, J. C. (2009). Corporate Governance and Internal Control over Financial Reporting: A Comparison of Regulatory Regimes. The Accounting Review, 84 (3), 839-867. 10.2308/accr.2009


This paper documents a case study of true and fair view override in financial reporting by a multinational firm subject to International Financial Reporting Standards (IFRSs). The 2009 Interim Report of HSBC Holdings plc states that HSBC departed from the requirements of IAS 32 Financial Instruments: Presentation (IAS 32). Notwithstanding its noncompliance with the IFRSs, HSBC (2009) concluded that “the interim consolidated financial statements prepared on this basis presented fairly, and gave a true and fair view of the Group’s financial position, financial performance and cash flows” (p. 2). The purpose of this paper is to evaluate critically the accounting treatment in light of the relevant requirements of the IFRSs and the implications for professional accounting standards arising from this departure.

References Abdelsalam, O. H., Bryant, S., & Street, D. L. (2007). An examination of the comprehensiveness of corporate internet reporting provided by London-listed companies. Journal of International Accounting Research, 6(2), 1-33, Ali Khan, M. N. A., & Ismail, N. A. (2012). Users’ Perceptions of Various Aspects of Malaysian Internet Financial Reporting. Journal of Organizational Management Studies, 2012(a), 1-14, Al-Moghaiwli, M. H. (2009). A survey of Internet financial reporting

References Alver, L., Alver, J., Talpas, L. (2014) Implementation of IFRSs and IFRS for SMEs: the case of Estonia, Accounting and Management Information Systems, Vol. 13, No. 2, Tallinn University of Technology, Estonia, 236-258 Centre for Strategy and Evaluation Services (2010) The 4th Company Law Directive and IFRS for SMEs, Final Report, EU:EFRAG EFRAG (2010) „Feedback Statement EFRAG’s consultation on Compatibility Analysis: IFRS for SME and the EU Accounting Directives“, EU: European Financial Reporting Advisory Group, 2010. EFRAG (2015) The EU endorsement

Financial Reporting Standards: Of Growing Importance for U.S. Compatines, retreived: , accessed: 15. Septembar 2015. European Commission (2013). SBA Fact Sheet Former Yugoslav Republic Macedonia, retreived: , accessed: 12. Oktobar 2015. Gordon, L.A. Loeb, M.P. & Zhu, W. (2012). The impact of IFRS adoption on foreign direct investment, Jorunal of Accounting and Public Policy , 31 (4), 374-398. Исени

Assets”. [Accessed 16.02.2016]. Available from Internet: International Accounting Standards Board (2010). The Conceptual Framework for Financial Reporting. [Accessed 16.02.2016]. Available from Internet: Jaunzeme, J. (2013). Starptautiskie finanšu pārskatu standarti. Ventspils: Ventspils Augstskola. Muller, F.G. (2013). The Discounting Confusion: An Ecological Economics Perspective. Economia, Vol. XXXVI (71), 57-74. Perrings, C., & Hannon, B. (2001