Polish balance sheet law vs. accounting regulations in Poland
Polish balance sheet law vs. accounting regulations in Poland

Summary/Abstract: The terms “balance sheet law” and “accounting regulations” have not yet been legally defined, while in the case of the latter, literature references also do not offer a commonly accepted definition. It does happen, however incorrectly, that both the above terms are regarded as equivalent. The objectives of the article are as follows: firstly – to suggest a definition of accounting regulations and compare it with the definitions of balance sheet law, secondly – to define the scope of accounting regulations in Poland and to categorize them, and thirdly – to present the general characteristics of Polish balance sheet law.

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