Accounting Systems and Structures in Poland

Navchaa Lamjav
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Navchaa Lamjav: Copenhagen Business School

Chapter 8 in Accounting Reform in Transition and Developing Economies, 2008, pp 131-138 from Springer

Abstract: This chapter contains an analysis of the changes of the accounting systems and structures for Poland. The focus will be on the changes in systems and structures that have taken place after the political system of Poland was changed from being a centrally planned economy into being a market-based economy in 1989. The aim is to evaluate how Poland has been able to adapt its accounting systems to the new political, economic, and cultural situation. This chapter also aims to define a link between the development of a transparent and international accounting system to the speed of economic development.

Keywords: Accounting System; International Financial Reporting Standard; Polish Account; Accounting Principle; Consolidate Financial Statement (search for similar items in EconPapers)
Date: 2008
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-0-387-25708-2_8

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DOI: 10.1007/978-0-387-25708-2_8

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