| dc.contributor.author | Walińska, Ewa | |
| dc.date.accessioned | 2016-07-25T10:00:09Z | |
| dc.date.available | 2016-07-25T10:00:09Z | |
| dc.date.issued | 2002 | |
| dc.identifier.issn | 0208-6018 | |
| dc.identifier.uri | http://hdl.handle.net/11089/18975 | |
| dc.description.abstract | The paper presents the comparison between Polish Accounting Act 1994 and IV Directive
EEC in the main areas as:
- fundamental rules of accounting,
- true and fair view,
- contents and form of financial statements,
- principles of balance-sheet valuation and determination o f profit.
In the each part of comparison the solution of new Polish accounting law is shown. The
new Polish accounting law introduces many regulations based on International Accounting
Standards which mean that financial statements of Polish entities could be more true and fair
than now. So it means that they are more similar to EC financial statements not only from
the formal point of view but mostly from economic aspect. | pl_PL |
| dc.description.sponsorship | Zadanie pt. „Digitalizacja i udostępnienie w Cyfrowym Repozytorium Uniwersytetu Łódzkiego kolekcji czasopism naukowych wydawanych przez Uniwersytet Łódzki” nr 885/P-DUN/2014 zostało dofinansowane ze środków MNiSW w ramach działalności upowszechniającej naukę | pl_PL |
| dc.language.iso | pl | pl_PL |
| dc.publisher | Wydawnictwo Uniwersytetu Łódzkiego | pl_PL |
| dc.relation.ispartofseries | Acta Universitatis Lodziensis. Folia Oeconomica;159 | |
| dc.title | Polskie prawo bilansowe w świetle regulacji międzynarodowych | pl_PL |
| dc.title.alternative | Polish Accounting Law in the Light of International Regulation | pl_PL |
| dc.type | Article | pl_PL |
| dc.page.number | [11]-33 | pl_PL |
| dc.contributor.authorAffiliation | Uniwersytet Łódzki, Katedra Rachunkowości | pl_PL |
