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Harmonization And Standardization Of The Accounting And Its Functions

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  • Elżbieta WysÅ‚ocka

Abstract

The process of harmonization and standardization of the accounting, which has been observed hitherto, is described in this paper. Particular attention has been given to changes that have been done in the Polish balance law and conditions which accompanied them. Special attention has been also paid to the implications which may be caused by the drawing up the financial statements according to International Financial Reporting Standards. Changes in the accounting have resulted in the fact that its main function which it fulfils is the information function. Detailed functions that arise from the main one have been also described in this paper.

Suggested Citation

  • Elżbieta WysÅ‚ocka, 2008. "Harmonization And Standardization Of The Accounting And Its Functions," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(10), pages 1-15.
    • Handle: RePEc:alu:journl:v:1:y:2008:i:10:p:15
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    References listed on IDEAS

    as
    1. Alicja Jaruga & Ewa Walinska & Andrzej Baniewicz, 1996. "The relationship between accounting and taxation in Poland," European Accounting Review, Taylor & Francis Journals, vol. 5(1), pages 883-897.
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    More about this item

    Keywords

    accounting; harmonization; standardization; function;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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