Sprzeczności krajowych regulacji rachunkowości w zakresie instrumentów finansowych – artykuł dyskusyjny
Contradictions of Polish Accounting Regulations about Financial Instruments

Summary/Abstract: Purpose – The aim of the article is to indicate areas of the lack of cohesion within polish regulations concerning accounting of financial instruments. Design/methodology/approach – The critical analysis of the polish accounting law for assessing the conformity of financial instruments’ valuation principles, synthesis, deduction. Findings – Contradictions in polish accounting law about financial instruments refer in particular to issues associated with the valuation and including effects for her. The lack of cohesion within a accounting law was noticed also with reference to micro entities. Originality/value – The article indicates the lack of consistency of polish accounting law for financial instruments. This leads to divergence of solutions used by accounting entities, according to the author.

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