PL EN


2014 | 164 | 187-198
Article title

Transformacja polskich rozwiązań prawnych dotyczących rozrachunków na tle rozwoju rachunkowości międzynarodowej - wybrane problemy

Authors
Content
Title variants
Languages of publication
PL
Abstracts
EN
Settlements, as one of the most important issues in accounting, have been regulated in the Law on Accounting and Accounting Standards individual records. Statutory regulations concerning the duties and obligations have changed since 1994 in the wake of the IAS solutions such as their definition, but many issues remain to be clarified. The differences in the recognition and measurement principles of settlements under Polish law and international accounting standards, may lead to the subsequent difficulties of comparability of financial statements.
Year
Volume
164
Pages
187-198
Physical description
Contributors
References
  • E. Nowak: Rachunkowość kurs podstawowy. PWE, Warszawa 2002, s. 131.
  • I. Olchowicz, A. Tłaczała: Rachunkowość finansowa w przykładach. Difin, Warszawa 2008, s. 380.
  • J. Pfaff, Z. Messner: Rachunkowość finansowa z uwzględnieniem MSSF. Wydawnictwo Naukowe PWN, Warszawa 2011, s. 208.
  • K. Szaruga: Różnice kursowe. ODDiK, Gdańsk 2008, s. 25-28.
Document Type
Publication order reference
Identifiers
ISSN
2083-8611
YADDA identifier
bwmeta1.element.desklight-c96e694c-6e98-48fd-a3e6-91f02ff884fd
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