| Autor: Lucyna Poniatowska | 607 |
Strony: 607-619
pełen tekst
PROVISIONS AND ACCRUED EXPENSES ACCORDING TO INTERNATINAL AND POLISH ACCOUNTING STANDARDS
Summary
The article deals with the issue of provisions and accrued expenses according to International Accounting Standards and Polish accounting regulations. The aim of the article was to present and compare regulations of IFRSs and the Polish Accounting Standards for the provisions and accrued and show the main differences between them. Content of this article was based on IAS 37 and Polish Accounting Act and Polish Accounting Standard 6.
pełen tekstPROVISIONS AND ACCRUED EXPENSES ACCORDING TO INTERNATINAL AND POLISH ACCOUNTING STANDARDS
Summary
The article deals with the issue of provisions and accrued expenses according to International Accounting Standards and Polish accounting regulations. The aim of the article was to present and compare regulations of IFRSs and the Polish Accounting Standards for the provisions and accrued and show the main differences between them. Content of this article was based on IAS 37 and Polish Accounting Act and Polish Accounting Standard 6.