Accounting policy in Russia and in Poland – chosen aspects

Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2011, Vol 2011, Issue 60


Accounting policy should provide conditions for presenting in financial state-ments a true and fair view of the financial position and performance of a business entity. The users of accounting information expect that it will be useful and will enable them to make right business decisions, e.g. decisions on allocation of finan-cial resources. The article describes the rules for establishing the accounting policy in Russia, underlining the differences between those rules and the principles adopted in Poland.

Authors and Affiliations

Jolanta Chluska


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  • EP ID EP53557
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How To Cite

Jolanta Chluska (2011). Accounting policy in Russia and in Poland – chosen aspects. Zeszyty Teoretyczne Rachunkowości, 2011(60), -.