PL EN


2010 | 2010(55(111)) | 119-138
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Anglo-Saxon and continental accounting model as exemplified by selected countries

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EN
One of the fields of interest of international accounting is the comparative analysis of accounting regulations worldwide. Each country has a specific accounting sys-tem which has developed over centuries and has been influenced by various factors. Because accounting systems are to some extent similar, they can be classified into wider categories – models. The aim of this paper is to present the differences between Anglo-Saxon and continental accounting models as exemplified by Great Britain, USA, France and Germany. The paper discusses accounting regulations prevalent in the above countries as well as accounting practices specific to each of them. In the conclusion it is stressed that the differences mentioned can be major obstacles in striving for unification of accounting worldwide.
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