Rezerwy w rachunkowości – ewolucja podejścia i perspektywy zmian
Reserves in accounting – evolution of approach and perspectives of changes

Summary/Abstract: The article deals with the issue of reserves in Polish accounting in terms of evolution of approach and perspectives of changes. It describes the evolution of reserves notion and principles for creating in Polish accounting regulations and proposed amendments in the area of provisions in IFRSs. Proposed changes are radical and concern the terminology and the criteria for recognizing a liability. The aim of the article is to present regulations of new IFRS (X) “Liabilities” and to show the main changes in the area of provisions in new IFRS. The method of critical analysis of literature and accounting standards were used to prepare this article.

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