The analysis of the Ministry of Finance Degree 2001 on Detailed Rules for Recognition, Measurement, Disclosure and Presentation of Financial Instrumen Cover Image

Analiza rozporządzenia Ministra Finansów z dnia 12 grudnia 2001 r. w sprawie szczegółowych zasad uznawania, metod wyceny, zakresu ujawniania i sposobu
The analysis of the Ministry of Finance Degree 2001 on Detailed Rules for Recognition, Measurement, Disclosure and Presentation of Financial Instrumen

Author(s): Maciej Frendzel
Subject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce

Summary/Abstract: An article tri es to identify and present some ambiguous and misleading issues that appear in the Ministry of Finance Degree concerning financial instruments. The author points at problems that may lead to misinterpretations of regulations and hence following mistakes in financial statements.

  • Issue Year: 2002
  • Issue No: 10
  • Page Range: 17-53
  • Page Count: 37
  • Language: Polish