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Relacje pomiedzy polityka bilansowa a polityka rachunkowosci w swietle roznych modeli rachunkowosci

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Grabowski R.

Contemporary Economics

2010

issue 4(16)

175-185

In Polish professional literature the terms balance sheet policy (in German: Bilanzpolitik) and accounting policy are commonly used. The problem raised by the author is defined by the fact that there exist at least a few perspectives of their meaning and their relations with each other. In some opinions balance sheet policy and accounting policy represent the same issues. In other opinions there appear differences between the two, however, there is no consensus as to the nature of the differences. The lack of clarity with regard to the explanation methods of balance sheet policy and accounting policy and their relations represents a research problem for theory and practice. The theory is required to codify the academic debate and systematize the terminology while in practice it is the management board that holds responsibility for a financial statement which is determined by accounting policy adopted by the entity. In this working paper the author has tried to point out the substance of balance sheet policy and accounting policy as well as to provide explanation of existing differences between them. Although the topic has already been discussed in professional literature, there have been no attempts to explain the substance of the two policies and their relations by making reference to their origin, ie. accounting approaches from which they evolved.

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1 Contemporary Economics

1 Grabowski R.

1 2010

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Relacje pomiedzy polityka bilansowa a polityka rachunkowosci w swietle roznych modeli rachunkowosci