Polityka rachunkowości w kontekście poglądów naukowych Profesor Alicji Jarugowej
Accounting policy in the context of Professor Alicja Jaruga’s scientific views

Summary/Abstract: The paper presents and analyzes Professor Alicja Jaruga’s views on the nature, purpose and significance of accounting policy in the context of the financial reporting system. The authors examined in particular the innovative character of Professor Jaruga’s definition of ‘accounting policy’. They also indicated the historical conditions in which Professor Jaruga’s views on ‘accounting policy’ and the definition were being worked out. The context mentioned above revealed the timeless character and adequacy of the definition to the new challenges that accounting policy is facing. These challenges stem from changes in the contemporary business environment as well as implemented strategies and business models. The paper uses the method of literature studies and the method of analysis and logical construction.

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