Polityka rachunkowości w teorii i praktyce rachunkowości
Accounting policy in the theory and practice of accounting

Author(s): Marzena Remlein
Subject(s): Economy, Business Economy / Management, Micro-Economics, Accounting - Business Administration, Business Ethics
Published by: Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu
Keywords: polityka rachunkowości;teoria rachunkowości;praktyka rachunkowości;polityka bilansowa;raport o polityce rachunkowości;
Summary/Abstract: The aim of the chapter is to present the essence, purpose and importance of accounting policy but above all to show the relationship of accounting policy with accounting theory and practice. The issues presented show the important role of accounting policy in the accounting system and its relationship with accounting theory and practice. It is also pointed out the legitimacy of unifying the documentation presenting the accounting policy adopted by a company in the form of an accounting policy report. The considerations carried out may become a premise for further research aimed at showing the mutual influence of the various elements of accounting, i.e. accounting policy, theory and practice. Due to the lack of exhaustive considerations of the issues addressed in the chapter, it contributes to reducing the cognitive gap existing in the Polish scientific literature.

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