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

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.