RESERVES AND ACCRUALS ACCORDING TO IAS AND POLISH ACCOUNTING STANDARDS - SIMILARITIES AND DIFFERENCES

RESERVES AND ACCRUALS ACCORDING TO IAS AND POLISH ACCOUNTING STANDARDS - SIMILARITIES AND DIFFERENCES

Show other versions (5)

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...

Full description

Bibliographic Details
Main Author: Dorota Kędzior
Format: Article
Language:English
Published: University of Applied Sciences in Bielsko-Biała 2016-06-01
Series:Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
Subjects:
reserves
accruals
Polish GAAP No. 6
IAS 37
Polish Accounting Act
Online Access:http://asej.eu/gicid/01.3001.0012.2978

Internet

http://asej.eu/gicid/01.3001.0012.2978

Similar Items