Harmonization And Standardization Of The Accounting And Its Functions
AbstractThe process of harmonization and standardization of the accounting,which has been observed hitherto, is described in this paper. Particular attention hasbeen given to changes that have been done in the Polish balance law and conditionswhich accompanied them. Special attention has been also paid to the implicationswhich may be caused by the drawing up the financial statements according toInternational Financial Reporting Standards. Changes in the accounting haveresulted 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 thispaper.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia in its journal Annales Universitatis Apulensis Series Oeconomica.
Volume (Year): 1 (2008)
Issue (Month): 10 ()
Contact details of provider:
accounting; harmonization; standardization; function;
Find related papers by JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Alicja Jaruga & Ewa Walinska & Andrzej Baniewicz, 1996. "The relationship between accounting and taxation in Poland," European Accounting Review, Taylor and Francis Journals, vol. 5(1), pages 883-897.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Dan-Constantin Danuletiu).
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.