Rola kontekstu w interpretacji słownych określeń prawdopodobieństwa występujących w Międzynarodowych Standardach Sprawozdawczości Finansowej

Sylwia Silska-Gembka , Jerzy Gierusz , Katarzyna Koleśnik


The objective of this study is to specify whether the interpretation of verbal probability expressions (VPEs) by accounting professionals depends on the context in which they have been used in IFRS. For the purpose of this study, a questionnaire was distributed, and a sample of accountants and auditors was asked to interpret the “probable” expression used in IFRS establishing the threshold for recognising various accounting elements. The results provide further support for the hypothesis that the context the VPEs are used in affects their interpretation. The results indicate the problem of inconsistency in the interpretation of these expressions by accounting professionals. Thus, this study should provide some tentative implications for standard setters to consider in using VPEs in IFRS.
Author Sylwia Silska-Gembka (FM / DA / FAU)
Sylwia Silska-Gembka,,
- Financial Accounting Unit
, Jerzy Gierusz (FM / DA)
Jerzy Gierusz,,
- Department of Accounting
, Katarzyna Koleśnik (FM / DA / FAU)
Katarzyna Koleśnik,,
- Financial Accounting Unit
Other language title versionsThe role of context in the interpretation of verbal probability expressions used in International Financial Reporting Standards
Journal seriesZeszyty Teoretyczne Rachunkowości, ISSN 1641-4381, e-ISSN 2391-677X, (N/A 20 pkt)
Issue year2019
Vol101 (157)
Publication size in sheets0.7
Keywords in Polishsłowne określenia prawdopodobieństwa, MSSF, interpretacja, kontekst, profesjonalny osąd
Keywords in Englishverbal probability expression, IFRS, interpretation, context, professional judgement
Languagepl polski
LicenseRepository; published final; Uznanie Autorstwa - Użycie Niekomercyjne - Bez utworów zależnych (CC-BY-NC-ND); with publication
Silska Gembka_Sylwia_Rola_kontekstu_w_interpretacji słownych_2019.pdf 454.36 KB
Score (nominal)20
Score sourcejournalList
ScoreMinisterial score = 20.0, 28-01-2020, ArticleFromJournal
Citation count*
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LicencjaUtwór jest udostępniany na licencji Creative Commons Uznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 4.0 Międzynarodowe (CC BY-NC-ND 4.0)
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