Krajowy Standard Rachunkowości „Rachunek przepływów pieniężnych"
Polish accounting standard "Cash-flow statement"

Summary/Abstract: A tendency towards harmonisat ion of account ing regulations has become an integral element of the process of globalisation. International Account ing Standards are the result of efforts of Professional bodies, providing generally accepted soIutions, which can be useful both in the evaluation of the financial position of business entities and, consequent!y, in making decisions concerning the flow of capital and assets on the global market. An important event in Polish economic life has been the promulgat ion of the first Polish account ing standard regulat ing cash-flow reporting. The article discusses a number of detailed problems addressed by the standard, which need to be clarified in view of the harmonizat ion of national and international regulations.

• Details
• Contents