PL EN


2010 | 5 | 1 | 135-144
Article title

EFFECTS OF CHANGES IN FOREIGN EXCHANGE RATES IN INTERNATIONAL ACCOUNTING STANDARDS AND IN POLISH ACCOUNTING REGULATIONS

Authors
Content
Title variants
Languages of publication
EN
Abstracts
EN
This paper tackles the problem of exchange differences in International Accounting Standards and in the Polish Accounting Act. It presents a brief history of standardization in accounting and describes regulations that oblige economic entities to comply with the international standards. The main part of the article focuses on differences regarding the general approach of the Accounting Act compared to the IAS. It takes into scrutiny issues regarding the recognition of exchange differences and presents the use of specific exchange rates during the process of translation.
Contributors
author
  • Ewa Rogowska, Collegium of Managment and Finance, Warsaw School of Economics, Poland
References
Document Type
Publication order reference
Identifiers
CEJSH db identifier
11PLAAAA091328
YADDA identifier
bwmeta1.element.9fec8a94-cb9c-3785-a8b8-035d102c3671
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