Reserves and Accruals According to IAS
and Polish Accounting Standards - Similarities and Differences
Reserves and Accruals According to IAS
and Polish Accounting Standards - Similarities and Differences
Author(s): Dorota KędziorSubject(s): Accounting - Business Administration
Published by: Wydawnictwo Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
Keywords: reserves, accruals; Polish GAAP No. 6; IAS 37; Polish Accounting Act
Summary/Abstract: The aim of this paper was to show the similarities and differences of reserves and accruals according to international and national accounting standards. The concept, purpose, recognition, measurement and presentation of reserves in the financial statements were presented. Overview of issues was made on the basis of IAS 37, Polish GAAP No. 6 and Polish Accounting Act.
Journal: Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
- Issue Year: 2016
- Issue No: 3
- Page Range: 32-47
- Page Count: 16
- Language: English
