Relations between Balance Sheet Policy and Accounting Policy in the Context of Different Accounting Models
In Polish professional literature the terms balance sheet policy (in German: bilanzpolitik) and accounting policy are commonly used. The problem raised by the author is defined by the fact that there exist at least a few perspectives of their meaning and their relations with each other. In some opin...
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Format: | Article |
Language: | English |
Published: |
University of Economics and Human Sciences in Warsaw
2010-12-01
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Series: | Contemporary Economics |
Online Access: | http://ce.vizja.pl/en/download-pdf/id/183 |