TITLE

DIFFERENCES IN THE ACCOUNTING STANDARDS IN POLAND AND THE UNITED STATES VIS-A-VIS INTERNATIONAL ACCOUNTING STANDARDS

AUTHOR(S)
Jermakowicz, Eva K.
PUB. DATE
January 2001
SOURCE
Enterprise in Transition: International Conference Proceedings: ;2001, p670
SOURCE TYPE
Conference Proceeding
DOC. TYPE
Proceeding
ABSTRACT
The objective of this study is to describe the current development of accounting standards in Poland. The description and examination focuses on selected accounting standards related to financial reporting and profit determination. The paper also compares specific financial reporting and income determination issues in Poland with the generally accepted accounting principles in the United States and the standards recommended by the International Accounting Standards Committee (IASC). This comparison will help to assess the degree of harmonization between the new accounting standards enacted in Poland and in the United States and those of the International Accounting Standards Committee.
ACCESSION #
26492326

 

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