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Liczba wyników
2005 | 189 Globalizacja a rozwój rachunkowości finansowej i zarządczej | 11--47
Tytuł artykułu

Stosowanie międzynarodowych standardów rachunkowości w krajach Unii Europejskiej i w Polsce

Warianty tytułu
Europe at the of Implementation of International Accounting Standards and the Context of International Harmonization and theirs Impacts on Polish Accounting
Języki publikacji
PL
Abstrakty
Celem tego artykułu jest omówienie istoty międzynarodowych regulacji rachunkowości, a także ich wpływu na praktykę rachunkowości w Polsce, w kontekście procesów globalizacji światowej oraz wyraźnych trendów harmonizacji rachunkowości na szczeblu międzynarodowym. Wskazane wymogi stosowania MSR na gruncie polskim zostaną przedstawione także w relacji do działalności powołanego w 2002 r. polskiego Komitetu Standardów Rachunkowości.
EN
The article intends to present the process of implementation of International Accounting Standards by the European Union. The article presents this process in the context of inter-national globalization of capital and goods markets. It presents the role and meaning of European Union of itself in the process of harmonization of accounting and the role of International Accounting Standards Board, whose accounting solutions has been implemented in the European market by the Regulation of UE on implementation of International Accounting Standards. The way to this Regulation is discussed later, presenting the efforts of European Community to establish and enforce universal, comparative accounting regulations. One chapter of the article presents the idea and details of this Regulation. Changes in European accounting environment are discussed later with their impact on Polish Accounting Regulations.(original abstract)
Twórcy
Bibliografia
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Typ dokumentu
Bibliografia
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Identyfikator YADDA
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