RESERVES AND ACCRUALS ACCORDING TO IAS AND POLISH ACCOUNTING STANDARDS - SIMILARITIES AND DIFFERENCES
oleh: Dorota Kędzior
| Format: | Article |
|---|---|
| Diterbitkan: | University of Applied Sciences in Bielsko-Biała 2016-06-01 |
Deskripsi
The aim of this paper was to show the similarities and differences of reserves and accruals according to international and national accounting standards. The concept, purpose, recognition, measurement and presentation of reserves in the financial statements were presented. Overview of issues was made on the basis of IAS 37, Polish GAAP No. 6 and Polish Accounting Act.