Stan i perspektywy rozwoju polskiej rachunkowości
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Date
1997
Authors
Advisor
Editor
Journal Title
Journal ISSN
Volume Title
Publisher
Wydział Prawa i Administracji UAM
Title alternative
The state and development prospectives of Polish accounting
Abstract
The article is an inaugurational address given in the Poznań School of Economics (1997/1998
academic year). It presents an outline of the Polish accounting system. The address indicates its
advantages and disadvantages. Accounting is a universal, global language of business. Accounting
data are also used by oursiders. This determines some special expectations regarding accounting,
especially financial accounting. Namely, accounting data must to be of satisfactory quality, they
must meet reliability, credibility, accuracy and verifability crieteria. The article presents the Polish
accounting system in light of the Accounting Act adopted by the Parliament in September
1994. The conclusion of this presentation is that the present legal regulations and generally accepted
accounting standards in Poland are suitable even to a fully fledged market economy. However,
the existing incompatibility of accounting standards and taxation regulations deserves a critical
opinion. Having this in mind, the article outlines a project of an amendment of the tax system in
future. In the concluding part of the article, the author presents the issue of managerial accounting
as one of several components of general accounting (other being financial accounting, controlling,
and auditing). The very last remarks are about green accounting.
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Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016
Keywords
Citation
Ruch Prawniczy, Ekonomiczny i Socjologiczny, 59, 1997, z. 4, s. 85-93
Seria
ISBN
ISSN
0035-9629