NATIONAL REGULATIONS AND IMPLEMENTATION OF INTERNATIONAL ACCOUNTING SOLUTIONS IN THE PRACTICE OF SMALL AND MEDIUM ENTERPRISES. THE EXAMPLE OF POLAND AND ITALY

Katarzyna ?wietla (kswietla@uek.krakow.pl) and Mario Nicoliello (mario.nicoliello@unibs.it)
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Katarzyna ?wietla: Cracow University of Economics
Mario Nicoliello: Universita Degli Studi Di Brescia

No 1003631, Proceedings of International Academic Conferences from International Institute of Social and Economic Sciences

Abstract: Accounting, as a universal information and control system has a long history, widely recognized theoretical achievements and unchallenged practical values is evolving, which indicates development. Further development of accounting, however, depends largely upon trends, opportunities and conditions.Nowadays, to specify a concrete group of entities whose role and importance to the economy of the country is gaining special character, one must look into regulations affecting the financial accounting system at both national and international level.The aim of the study is to identify different accounting regulations developed for the needs of large businesses (IAS, IFRS) along with micro, small and medium-sized enterprises (national regulations, directives). Since, however, the differences in the adopted methods and accounting policies depend not only on the business size, but are characteristic of the country implementing them, the discussion follows from the analysis of the solutions used in Poland and Italy.

Keywords: accounting; national rules; implementation (search for similar items in EconPapers)
JEL-codes: M40 M41 M48 (search for similar items in EconPapers)
Pages: 11 pages
Date: 2015-05
New Economics Papers: this item is included in nep-acc
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Published in Proceedings of the Proceedings of the 15th International Academic Conference, Rome, May 2015, pages 1102-1112

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