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Harmonization And Standardization Of The Accounting And Its Functions


  • Elżbieta WysÅ‚ocka

    () (Czestochowa University of Technology)


The 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.

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

    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


    accounting; harmonization; standardization; function;

    JEL classification:

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


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