Český finanční a účetní časopis 2007(1):61-64 | DOI: 10.18267/j.cfuc.210
Polish Contribution to Discussion about True and Fair View in Accounting
- Ing. Jiřina Bokšová, Ph.D. - odborná asistentka; Katedra finančního účetnictví a auditingu; Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <boksova@vse.cz>.
The ongoing harmonization procedure with the European market (the European regulation from the year 2002), based on using international accounting standards, lead to forming of new reforms in the Polish accounting system. The Polish accounting system has made significant changes in the year 2000, compared to the year 1994, especially in the fields of terminology, new measures and national regulations based on the international accounting standards. The authors MacLullich and Katarzyna analyze the last development in the polish accounting system and the influence on true and fair view of accounting. The article disputes with the research carried out in Poland between the years 2000-2001.
Keywords: Polish accounting system; True and fair view; International accounting standards.
JEL classification: M41
Published: March 1, 2007 Show citation
References
- Kosmala-MacLullich, K. (2005): True and fair view or rzetelny i jasny obraz? A Survey of Polish Practitioners. European Accounting Review, 2005, roč. 14, č. 3, s. 579-602.
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