Przekształcenia spółek handlowych w polskim prawie bilansowym
Transformations of companies in the polish accounting act

Summary/Abstract: Purpose — the aim of the article is to depict the most important problems concerning the accounting for transformation of a commercial company. Design/Methodology/Approach — the analysis of prevailing regulations in the Polish Accounting Act and their interpretation with regard to the transformation process. Findings — the paper depicts financial aspects of a company transformation plan together with the attachments, accounting obligations at the date which precedes a change in a legal status (when the books of accounts are closed) and requirements at the date of a change in the legal status (when the books of accounts are opened). Originality/Value — transformations of companies are widely discussed in legal literature, but the accounting aspects are essentially ignored. The Polish Accounting Act contents few specific principles in the area of company's transformation, hence its accounting treatment is problematic in practice. The article fills the gap in literature and thus it can be helpful for accountants concerned in transformation process.

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