Rachunkowość zarządcza a rachunkowość finansowa w warunkach stosowania MSSF
Management versus financial accounting under IFRS
Author(s): Przemysław KabalskiSubject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce
Summary/Abstract: The aim of the article is to consider whether financial accounting under IFRS is so similar to management accounting that today we can talk about the existence of a fully integrated accounting system („one accounting”). If it is true what are the consequences for practice and education?
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 2011
- Issue No: 63
- Page Range: 211-226
- Page Count: 17
- Language: Polish