ROZLICZENIA MIĘDZYOKRESOWE KOSZTÓW W ŚWIETLE NADRZĘDNYCH ZASAD I REGULACJI RACHUNKOWOŚCI
PREPAID AND ACCRUED EXPENSES ACCORDING TO THE PRINCIPLES AND REGULATIONS OF ACCOUNTING

Summary/Abstract: The prepaid and accrued expenses are a specific group of costs whose creation results from accounting principles, and in particular the matching concepts.This category is related to the resultant approach in accounting and is aimed at the correct allocation of costs to reporting periods. IFRS ignores this position of expenses, which does not reduce its importance in the practice of accounting . The article deals with the issue of the accrued expenses in the theory and practice of accounting. The purpose of the article is to present prepaid and accrued expenses in accordance with the principles and regulations of accounting. Methods such as critical analysis of accounting standards, literature and case study were used to prepare this article.

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