Refleksje o teorii, polityce i dydaktyce rachunkowości
Some reflections on accounting theory, policy and practice

Summary/Abstract: The matter of accounting education standards is closely connected with the theory, policy and practice of accounting. Polish theory, policy and practice of accounting were influenced by German and French accounting. But the new accountancy act follows the American accounting model. It will be necessary to change both accounting philosophy and detailed theoretical and practical solutions.

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