Tworzenie rezerw na świadczenia pracownicze - wymogi regulacji polskich na tle standardów międzynarodowych i ich praktyka
Provisions for employee beneflts - Polish regulations in the light of international standards and their application in practice

Summary/Abstract: This paper addresses the issue of making provisiorts for employee beneflts. The recjuirements set out in Polish account ing regulations have been described, with reference to relevant provisions of International Account ing Standards. Next, a practical model of valuation of terminal payment costs in the cost-sheet is presented, with explanat ions of the procedures used and successive stages of the calculations.

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