Polityka rachunkowości w polskim i białoruskim prawie bilansowym

• Authors: Katarzyna Żuk

Title variants

EN

Accounting Policy in Polish and Belorusan Law

• Languages of publication: PL

Abstracts

EN

Accounting policy is one of the obligatory elements of accounting law. Accounting policy is very important because it is decisive for how honestly and clearly the financial standing, performance and financial result of a business entity are presented. The article describes the rules for establishing the accounting policy in Belarus, underlining the differences between those rules and the relevant principles adopted for Poland. The analysis of the Polish and Belarusan rules of accounting policy indicates that there are many differences between them, but that there are similarities as well.

Keywords

PL

polityka rachunkowości; sprawozdanie finansowe; prawo bilansowe; prawo podatkowe; Międzynarodowe Standardy Rachunkowości; rok obrotowy; zasady wyceny

EN

accounting policy; financial statement; accountancy law; tax law; International Accounting Standards; financial year; valuation rulet

• Publisher: Katolicki Uniwersytet Lubelski Jana Pawła II. Towarzystwo Naukowe KUL
• Journal: Roczniki Ekonomii i Zarządzania
• Year: 2013
• Volume: 5(41)
• Pages: 139-157

Contributors

author

Katarzyna Żuk

• Katedra Rachunkowości, Instytut Ekonomii i Zarządzania na Wydziale Nauk Społecznych Katolickiego Uniwersytetu Lubelskiego Jana Pawła II