Polish Contribution to Discussion about True and Fair View in Accounting

Polský příspěvek k diskusi o pravdivém a poctivém obrazu předmětu účetnictví

Jiřina Bokšová

Český finanční a účetní časopis, 2007, vol. 2007, issue 1, 61-64

Abstract: The ongoing harmonization procedure with the European market (the European regulation from the year 2002), based on using international accounting standards, lead to forming of new reforms in the Polish accounting system. The Polish accounting system has made significant changes in the year 2000, compared to the year 1994, especially in the fields of terminology, new measures and national regulations based on the international accounting standards. The authors MacLullich and Katarzyna analyze the last development in the polish accounting system and the influence on true and fair view of accounting. The article disputes with the research carried out in Poland between the years 2000-2001.

Keywords: Polish accounting system; True and fair view; International accounting standards; Polský účetní systém; Věrný a poctivý obraz; Mezinárodní účetní standardy (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2007
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DOI: 10.18267/j.cfuc.210

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