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  1. 2 Olsztyn Economic Journal

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  1. 2 Rogowska E.

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  1. 1 2011

  2. 1 2010

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Investment Property in the Polish Accounting Act and in International Accounting Standards

100%
Rogowska E.
Olsztyn Economic Journal
|
2011
|
vol. 6
|
issue 1
109-119
EN
The article tackles the issue of investment property in International Accounting Standards and in the polish Accounting Act. It describes the importance of applying the IAS in the view of clarity of financial statements. The main part of the article focuses on the definition, initial recognition and subsequent measurement of investment property. The article describes the differences and similarities between the polish Accounting Act and the IAS in the case of investment property. The most important difference is due to the fact that the polish Accounting Act does not allow the use of the revaluation cost model. The Accounting Act does not separate the definition of investment property from investment in general and does not supply solutions for valuation of property acquired for non-monetary assets.
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EFFECTS OF CHANGES IN FOREIGN EXCHANGE RATES IN INTERNATIONAL ACCOUNTING STANDARDS AND IN POLISH ACCOUNTING REGULATIONS

100%
Rogowska E.
Olsztyn Economic Journal
|
2010
|
vol. 5
|
issue 1
135-144
EN
This paper tackles the problem of exchange differences in International Accounting Standards and in the Polish Accounting Act. It presents a brief history of standardization in accounting and describes regulations that oblige economic entities to comply with the international standards. The main part of the article focuses on differences regarding the general approach of the Accounting Act compared to the IAS. It takes into scrutiny issues regarding the recognition of exchange differences and presents the use of specific exchange rates during the process of translation.
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