RESERVES AND ACCRUALS ACCORDING TO IAS AND POLISH ACCOUNTING STANDARDS - SIMILARITIES AND DIFFERENCES
The aim of this paper was to show the similarities and differences of reserves and accruals according to international and national accounting standards. The concept, purpose, recognition, measurement and presentation of reserves in the financial statements were presented. Overview of issues was mad...
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| Format: | Article |
| Language: | English |
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Bielsko-Biała School of Finance and Law
2016-06-01
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| Series: | Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej |
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| Online Access: | http://asej.eu/gicid/01.3001.0012.2978 |
| Summary: | The aim of this paper was to show the similarities and differences of reserves and
accruals according to international and national accounting standards. The concept,
purpose, recognition, measurement and presentation of reserves in the financial
statements were presented. Overview of issues was made on the basis of IAS 37, Polish
GAAP No. 6 and Polish Accounting Act.
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| ISSN: | 2543-9103 2543-411X |