Accounting policies according to International Financial Reporting Standard for Small and Medium-sized Entities and Polish regulations – a comparative analysis
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2011, Vol 2011, Issue 60
Abstract
The intensified flow of capital, technology, goods, services and human capital between countries caused the need to standardize financial reporting also for small and medium-sized enterprises. In 2009 International Accounting Standards Board (IASB) published International Financial Reporting Standard for Small and Medi-um-sized Entities as a result of long and complicated research. The study is aimed at exploring the concept of accounting standardization for small and medium-sized enterprises through a comparison of accounting policies in Polish and international regulations. The comparative analysis proceeds in three parts: the first part deals with definition of accounting policies, the second part addresses changes in ac-counting policies, and the last part shows the most important similarities and dif-ferences between Polish and international regulations.
Authors and Affiliations
Hanna Czaja-Cieszyńska
Keywords
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