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Benefits and costs of IFRS implementation in the opinion of Polish certified auditors

100%
Karmańska A.
Zeszyty Teoretyczne Rachunkowości
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2017
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issue 95(151)
147-161
EN
The article presents the results of a survey conducted among a carefully selected group of Polish certified auditors. The purpose of the study was to determine whether auditors, during the audit of financial statements, perceive certain costs and benefits resulting from the fact that the audited statements were prepared in accordance with IFRS. This survey was undertaken to demonstrate that the cost-benefit analysis of IFRS, after more than a decade of their use in Polish practice, could provide important observations for future legislative changes in this area. The study shows that, thanks to the implementation of IFRSs, auditors gain the benefit of lower audit workloads. At the same time, however, they identify six reasons why the audit process is prolonged, requiring special organization, prior special preparation and, as a result, higher auditing costs.
PL
W niniejszym artykule zaprezentowano wyniki badania sondażowego, przeprowadzonego w starannie wyselekcjonowanej grupie polskich biegłych rewidentów. Miało ono na celu ustalenie, czy podczas wykonywania audytu sprawozdań finansowych, dostrzegają oni pewne koszty i korzyści wynikające z faktu, że audytowane sprawozdania przygotowane zostały zgodnie z MSR/MSSF. Sondaż ten podjęto wobec przekonania, iż analiza kosztów-korzyści związanych z MSSF, po ponad dekadzie ich stosowania w polskiej praktyce, może dostarczyć obserwacji ważnych dla przyszłych zmian legislacyjnych w tym zakresie. Z badania wynika, iż dzięki implementacji MSSF, biegli rewidenci osiągają korzyść, która przejawia się przede wszystkim niższą pracochłonnością procesu audytowego. Jednocześnie jednak identyfikują oni sześć powo-dów, z jakich proces audytu wydłuża się, wymaga specjalnej organizacji, uprzedniego specjalnego przygotowania i – w efekcie – skutkuje wyższymi kosztami badania audytowego.
2
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Historia i perspektywy rozwoju polskiej rachunkowości na tle rozwiązań międzynarodowych History and Future Perspectives of Polish Accounting Set on the Background of the International Ideas

100%
Grzybek O.
Studia Ekonomiczne
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2014
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vol. 164
56-64
EN
This paper presents the most important changes in polish accounting for the past few decades. It includes the main progress direction of Polish accounting at the time of the centrally planned system and free-market economy. The last part of the article presents the probable prospects for development of polish accounting and the desirable direction of its change
3
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Budgetary accounting – desirable directions for development

100%
Adamek-Hyska D.
Studia Ekonomiczne
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2014
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vol. 164
9-24
EN
Budgetary reporting is characterised by certain determinants, related to reporting itself and communication processes, as well as the specific character of the public sector. Budgetary reporting practice is regulated in a number of legal acts, which has adverse impact on the quality of data provided by such reporting. That is why, the three most urgent directions for development outlined in the paper (harmonisation of budgetary reporting in Poland with the International Public Sector Accounting Standards, unification of financial reporting principles of budgetary entities and establishments with financial reporting of business entities, and simplification of budgetary reporting) result from the need to provide the general public with useful information which can serve as the basis for accountability of individuals who carry out management over the public sector and for better allocation of resources and decision-making, in particular in the long-term perspective. It should be noted that the suggested ways forward are presented in a very synthetic way, but they address the most pressing issues related to budgetary accounting modernisation (or modification)
4
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Klasyfikacja i wycena aktywów związanych z działalnością rolniczą według MSSF dla małych i średnich przedsiębiorstw

84%
Pasula K.
Studia Ekonomiczne
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2015
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vol. 245
194-204
PL
W Polsce działalność rolnicza prowadzona jest głównie przez małe, często rodzinne gospodarstwa rolne. Jednak w dobie globalizacji rośnie liczba gospodarstw prowadzących działalność na większą skalę, zobowiązanych do stosowania zasad określonych Ustawą o rachunkowości. Ustawa ta nie uwzględnia specyfiki działalności rolniczej. W polskich przepisach występuje zapis, że w sprawach nieuregulowanych przepisami ustawy oraz w przypadku braku odpowiedniego standardu krajowego jednostki stosują MSR/MSSF. Specyfikę działalności rolniczej ujęto w MSR 41 oraz MSSF dla MŚP. Celem artykułu jest przedstawienie klasyfikacji oraz zasad wyceny aktywów związanych z działalnością rolniczą według MSSF dla MŚP.
EN
The agriculture activity in Poland is mainly run by small and frequently family-run, agriculture farms. In the times of globalization, the number of farms running their activity on larger scale is increasing, which obliges them to use principles specified by the Accountancy Law. However, this Law does not cover specifications of the agriculture activity. In the Polish regulations there is a record, that in cases not covered by the regulations of the Law and in the case of lack of respective national standard, the entities use the International Accounting Standards/International Financing Reporting Standards (IAS/IFRS). The Specifications of agriculture activity has been enclosed in IAS 41 and IFRS for SMEs. The aim of this article is to present the classification and the principles of assets valuation related with agriculture activity, according to IFRS for SMEs.
5
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Problems of Harmonization of the Principles of Impairment Losses on Loans and Advances of the Bank in the IAS and National Regulations

84%
Wszelaki A.
Studia Ekonomiczne
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2014
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vol. 164
176-186
EN
Making impairment losses on loans and advances is difficult and multifaceted issue. The difficulty in making impairment loss of receivables credit appears at the beginning, because it is the difference in terminology - national standards dictate create provisions for loans and advances, and the International Accounting Standards require to create impairment loss of receivables following an impairment test previously values. Each bank applying IAS should evaluate all their loans and the risk for impairment, IAS, however, do not offer a model for calculating impairment of loans and advances. In the creation of impairment losses on loans and advances of the institution plays a huge role Polish Financial Supervision Authority, as it may allow the creation of copies at a different rate based on the credit risk model in accordance with the provisions of International Accounting Standards. In view of the fact that international accounting standards do not specifically formulate these models, banks can use the so-called method of internal ratings, formulated by Resolution No. 10/2010 in the wake of the FSA provisions of the New Basel Capital Accord of the Basel Committee on Banking Supervision (BASELL 2). There are also problems of harmonization of accounting rules and tax laws, as all banks for bank reporting, as well as defining the base, must comply with the provisions of Polish law - Regulation of the Minister of Finance in 2008.
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Współczesna rachunkowość a etyka zawodowa w polskiej literaturze z zakresu rachunkowości finansowej

84%
Maruszewska E. W.
Studia Ekonomiczne
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2014
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vol. 164
109-120
EN
The New York Times as well as Financial Times suggest that incentives to show high profits, greed and instability of economic data were main reasons of global crisis starting in 2008. On the other hand, some economists indicate that contemporary economy relies too much on mathematical formulas. The article presents contemporary accounting in the light of modern economy and financial crisis. It is a call for improving accounting literature in order to broaden the awareness that accounting theory is based not only on math formulas, but also includes very important human factor. An analysis of Polish financial accounting literature serves the purpose.
7
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Wpływ zmian w finansach publicznych na zasady rachunkowości jednostek sfery budżetowej

84%
Maćkowiak E.
Studia Ekonomiczne
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2014
|
vol. 164
86-96
EN
The amendment to the Act on public finance and the new regulation on the accounting rules and on charts of accounts for budgetary sphere entities has introduced many changes in budgetary accounting. These changes are designer to align the budgetary accounting tu rulet that Apple to the unit of the private sphere. By analyzing worlds' trends in budgetary accounting should be observed the tendency, which aims to move awal from cash to accrual rulet. Budget execution in terms of accrual accounting principle will cause it adopts characteristics presented by the profit and loss statement.
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Transformacja polskich rozwiązań prawnych dotyczących rozrachunków na tle rozwoju rachunkowości międzynarodowej - wybrane problemy

84%
Wszelaki A.
Studia Ekonomiczne
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2014
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vol. 164
187-198
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.
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