THE ACCOUNTING SYSTEM IN POLAND – POLSKI SYSTEM RACHUNKOWOŚCI

Mihaela Ungureanu ()
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Mihaela Ungureanu: “ALEXANDRU IOAN CUZA” UNIVERSITY OF IASI

Anale. Seria Stiinte Economice. Timisoara, 2012, vol. XVIII/Supplement, 32-40

Abstract: Studying Poland’s economic situation is a challenge for specialists, since it is the country with the best performance among the former communist countries of Eastern Europe. The aim of this article is to examine the variables that have a key role in defining the Polish accounting model in order to better understand its evolution. Firstly, will be shown a chronological summary of the events that formed the accounting in Poland. Then will be exposed the socio-economic cultural, legal and institutional context of national accounting system, its structure being described by emphasizing the internationalization. Finally, will be set up a correspondence between Polish norms and international standards, in order to highlight the characteristics of Polish accounting system that led it to preserve its features even in the internationalization and standardization context.

Keywords: Poland; accounting system; auditing; IFRS (search for similar items in EconPapers)
JEL-codes: F23 M41 N85 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:tdt:annals:v:xviii/supplement:y:2012:p:32-40

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