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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Bibliographic Details
Main Author: Rafał Grabowski
Format: Article
Language:English
Published: University of Economics and Human Sciences in Warsaw 2010-12-01
Series:Contemporary Economics
Online Access:http://ce.vizja.pl/en/download-pdf/id/183