Polish GAAP as Part of the Globalization Process
Polish GAAP as Part of the Globalization Process
Author(s): Jerzy Gierusz, Maciej GieruszSubject(s): Economy, Accounting - Business Administration
Published by: Wydawnictwo Naukowe Uniwersytetu Marii Curie-Sklodowskiej
Keywords: harmonization; Polish GAAP; accounting models
Summary/Abstract: The article describes the evolutionary stages of Polish GAAP from the early 1990s to the present day in the context of basic harmonization trends. It explains that the developments have been shaped by two groups of international regulation, IFRS and the European Union directives. As a result, Polish GAAP represents an example of a mixed model accounting including features of both Anglo-American and Continental regulation.
Journal: Annales Universitatis Mariae Curie-Skłodowska, Sectio H Oeconomia
- Issue Year: LII/2018
- Issue No: 4
- Page Range: 29-38
- Page Count: 9
- Language: English
