Teoretyczne i praktyczne aspekty polityki rachunkowości
Accounting Policy – Theory and Practice

Summary/Abstract: Purpose – this article devoted to reflection on the accounting policy in three dimensions - as the concepts of the theory, regulation and accounting practices. Therefore, the article presents the economic sub-stance, scope and definition of accounting policies in accounting regulations, as well as practical examples of its application. Design/Methodology/Approach – research method used in the article is a critical analysis of the literature, as well as author’s observations and experiences resulting from the analysis of practices to im-prove the documentation of the accounting system – both as a person preparing and evaluating such documen-tation in Polish enterprises. Findings – summary of the discussion is to identify a solution for the accounting policy – in practical terms, which is consistent with the essence of substance. Originality/Value – presented solution is innovative in relation to the functioning of Polish practice, based on the views of the author, which are different from many views on the accounting policies presented in Polish literature.

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