PL EN


2011 | 2011(60(116)) |
Article title

Accounting policies according to International Financial Reporting Standard for Small and Medium-sized Entities and Polish regulations – a comparative analysis

Selected contents from this journal
Title variants
Languages of publication
Abstracts
EN
The intensified flow of capital, technology, goods, services and human capital between countries caused the need to standardize financial reporting also for small and medium-sized enterprises. In 2009 International Accounting Standards Board (IASB) published International Financial Reporting Standard for Small and Medi-um-sized Entities as a result of long and complicated research. The study is aimed at exploring the concept of accounting standardization for small and medium-sized enterprises through a comparison of accounting policies in Polish and international regulations. The comparative analysis proceeds in three parts: the first part deals with definition of accounting policies, the second part addresses changes in ac-counting policies, and the last part shows the most important similarities and dif-ferences between Polish and international regulations.
Contributors
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.ceon.element-fbd165bf-d299-3e3f-8780-b3bc327d8df1
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.