Tytuł pozycji:
Adaptacja Międzynarodowych Standardów Rachunkowości w polskim prawie bilansowym
- Tytuł:
-
Adaptacja Międzynarodowych Standardów Rachunkowości w polskim prawie bilansowym
Adaptation of International Accounting Standards in Polish Regulations
- Autorzy:
-
Ignatowski, Radosław
- Powiązania:
-
https://bibliotekanauki.pl/articles/904585.pdf
- Data publikacji:
-
2005
- Wydawca:
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Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
- Źródło:
-
Acta Universitatis Lodziensis. Folia Oeconomica; 2005, 195
0208-6018
2353-7663
- Język:
-
polski
- Prawa:
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Wszystkie prawa zastrzeżone. Swoboda użytkownika ograniczona do ustawowego zakresu dozwolonego użytku
- Dostawca treści:
-
Biblioteka Nauki
-
Przejdź do źródła  Link otwiera się w nowym oknie
Article intends to present problems of implementation into Polish accounting system effects
of global, international harmonization of accounting. These changes are implemented in
Accounting Act 1994, which is influenced and dominated mainly - besides EU Directives - by
International Accounting Standards. These, elaborated and called now as International Financial
Reporting Standards (IFRS) have influenced and changed European Union Accounting Strategy,
which has been developed since 1995 with orientation onto IFRSs. European Strategy comes into force since 2005 and is expressed in Regulation 1606/2002
on application of international accounting standards. This regulation obligates all European
listed companies to prepare and present theirs consolidated financial statements in accordance
with IFRS for accounting periods beginning on 1 January 2005 or later.
European Regulation gives the possibility to use IFRSs for preparation and presentation
of consolidated and non consolidated financial statements by non listed companies as well.
Last amendment of 27 August 2004 of the Accounting Act implemented European Union
Regulation on application of IFRSs. This article presents the scope of Regulation implementation.
European Union Accounting Strategy has influenced not only national accounting system,
but international accounting standards as well. This problem is also presented in article. In
such a way lot of current Polish accounting regulations do not comply with IFRSs. This is
a cause, which in the near future will impact some changes in Accounting Act.