Stan i perspektywy rozwoju polskiej rachunkowości

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Date

1997

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Wydział Prawa i Administracji UAM

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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

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Citation

Ruch Prawniczy, Ekonomiczny i Socjologiczny, 59, 1997, z. 4, s. 85-93

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Uniwersytet im. Adama Mickiewicza w Poznaniu
Biblioteka Uniwersytetu im. Adama Mickiewicza w Poznaniu
Ministerstwo Nauki i Szkolnictwa Wyższego