IDEAS home Printed from https://ideas.repec.org/a/prg/jnlcfu/v2007y2007i1id210p61-64.html
   My bibliography  Save this article

Polish Contribution to Discussion about True and Fair View in Accounting
[Polský příspěvek k diskusi o pravdivém a poctivém obrazu předmětu účetnictví]

Author

Listed:
  • Jiřina Bokšová

Abstract

The ongoing harmonization procedure with the European market (the European regulation from the year 2002), based on using international accounting standards, lead to forming of new reforms in the Polish accounting system. The Polish accounting system has made significant changes in the year 2000, compared to the year 1994, especially in the fields of terminology, new measures and national regulations based on the international accounting standards. The authors MacLullich and Katarzyna analyze the last development in the polish accounting system and the influence on true and fair view of accounting. The article disputes with the research carried out in Poland between the years 2000-2001.

Suggested Citation

  • Jiřina Bokšová, 2007. "Polish Contribution to Discussion about True and Fair View in Accounting [Polský příspěvek k diskusi o pravdivém a poctivém obrazu předmětu účetnictví]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2007(1), pages 61-64.
    • Handle: RePEc:prg:jnlcfu:v:2007:y:2007:i:1:id:210:p:61-64
    DOI: 10.18267/j.cfuc.210
    as

    Download full text from publisher

    File URL: http://cfuc.vse.cz/doi/10.18267/j.cfuc.210.html
    Download Restriction: free of charge
    File URL: http://cfuc.vse.cz/doi/10.18267/j.cfuc.210.pdf
    Download Restriction: free of charge
    File URL: https://libkey.io/10.18267/j.cfuc.210?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Keywords

    Polish accounting system; True and fair view; International accounting standards; Polský účetní systém; Věrný a poctivý obraz; Mezinárodní účetní standardy;
    All these keywords.

    JEL classification:

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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:prg:jnlcfu:v:2007:y:2007:i:1:id:210:p:61-64. See general information about how to correct material in RePEc.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Stanislav Vojir (email available below). General contact details of provider: https://edirc.repec.org/data/uevsecz.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.