International Financial Reporting Standards in the Process of Harmonization and Standardization of Accountancy in Poland

Authors

  • Maciej Tokarski Wyższa Szkoła Bankowa w Toruniu, Katedra Rachunkowości

DOI:

https://doi.org/10.24917/20833296.7.18

Keywords:

sprawozdawczość finansowa

Abstract

Accountancy as a science prides in long history and occupies a special place in the contemporary system of economic and management sciences. Progressing process of globalization of economy brings about the need to harmonize the science of accountancy. The creation of international accountancy standards and amendments to Polish Accountancy Law may be perceived as signs of the process. That rule governs any new issues arising from the necessity of drawing closer the accountancy to the developing capital markets. Due to the fact that the degree of accuracy of the regulations in the book-keeping in various countries is different, the endeavour to standardize the accountancy principles in order to harmonize law regulations came into play and has been shown in the article.

References

Jaruga A. (red.), 2002, Międzynarodowe regulacje rachunkowości. Wpływ na rozwiązania krajowe, C.H. Beck, Warszawa.

Messner Z., Pfaff J., 2010, Podstawy rachunkowości finansowej, Stowarzyszenie Księgowych w Polsce, Warszawa.

Roberts C., Weetman P., Gordon P., 1998, International Financing Accounting. A Comparative Approach, Pitman Publishing, Londyn–San Francisco–Kuala Lumpur–Johannesburg.

Tokarski A., Tokarski M., Voss G., 2010, Księgowość w małej i średniej firmie. Uproszczone form ewidencji, wyd. II zmienione, Cedewu, Warszawa.

Turyna J., 2006, Standardy sprawozdawczości finansowej – MSSF, US GAAP, polskie ustawodawstwo, Difin, Warszawa.

www.iasb.org.uk

Published

2011-01-01

How to Cite

Tokarski, M. (2011). International Financial Reporting Standards in the Process of Harmonization and Standardization of Accountancy in Poland. Entrepreneurship – Education, 7, 236–248. https://doi.org/10.24917/20833296.7.18