Polityka rachunkowości OFE w świetle zmian ustawy o organizacji i funkcjonowaniu funduszy emerytalnych w Polsce

• Authors: Krzysztof Jonas

Title variants

EN

Accounting Policy opf OPF in the Light of Changes in the Law of the Organization and Functioning of the Open Pension Funds in Poland

• Languages of publication: PL

Abstracts

EN

The article discusses changes in the organization and functioning of open pension funds in Poland, which came into force in 2014 and their impact on the accounting policies of the Fund. Article also presented an example of the prospectus of one of the pension funds which has been drawn up already according to the new rules.

Keywords

PL

Fundusze emerytalne; Fundusze otwarte; Polityka rachunkowości

EN

Accounting policy; Open-ended investment companies Pension funds

• Publisher: Uniwersytet Ekonomiczny w Katowicach
• Journal: Studia Ekonomiczne
• Year: 2014
• Volume: 201
• Pages: 133-141

Contributors

author

Krzysztof Jonas

References

• The article discusses changes in the organization and functioning of open pension funds in Poland, which came into force in 2014 and their impact on the accounting policies of the Fund. Article also presented an example of the prospectus of one of the pension funds which has been drawn up already according to the new rules.

Identifiers

ISSN

2083-8611