IDEAS home Printed from https://ideas.repec.org/a/tdt/annals/vxviii-supplementy2012p32-40.html
   My bibliography  Save this article

The Accounting System In Poland – Polski System Rachunkowości

Author

Listed:
  • MIHAELA UNGUREANU

    (“ALEXANDRU IOAN CUZA” UNIVERSITY OF IASI)

Abstract

Studying Poland’s economic situation is a challenge for specialists, since it is the country with the best performance among the former communist countries of Eastern Europe. The aim of this article is to examine the variables that have a key role in defining the Polish accounting model in order to better understand its evolution. Firstly, will be shown a chronological summary of the events that formed the accounting in Poland. Then will be exposed the socio-economic cultural, legal and institutional context of national accounting system, its structure being described by emphasizing the internationalization. Finally, will be set up a correspondence between Polish norms and international standards, in order to highlight the characteristics of Polish accounting system that led it to preserve its features even in the internationalization and standardization context.

Suggested Citation

  • Mihaela Ungureanu, 2012. "The Accounting System In Poland – Polski System Rachunkowości," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 32-40, November.
    • Handle: RePEc:tdt:annals:v:xviii/supplement:y:2012:p:32-40
    as

    Download full text from publisher

    File URL: http://fse.tibiscus.ro/anale/Lucrari2012_2/AnaleFSE_2012_2_005.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Poland; accounting system; auditing; IFRS;
    All these keywords.

    JEL classification:

    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • N85 - Economic History - - Micro-Business History - - - Asia including Middle East

    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:tdt:annals:v:xviii/supplement:y:2012:p:32-40. 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: Ramona Violeta Vasilescu (email available below). General contact details of provider: https://edirc.repec.org/data/fettiro.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.