The IFRS 8, the operating segments was converged of the IAS 14 and SFAS 131(US GAAP). It was issued in November 2006 and subsequently has been applied since 2009. The core of convergence is to reduce the differences between IAS 14 and SFAS 131. The IASB expected that a change would increase...

This paper aims to identify the factors determining the extent of mandatory and voluntary information disclosure in financial reports of selected Polish listed companies. It is particularly important in the context of reporting standards harmonisation and the related process of IFRS coming into...