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Author
Wojas Maria (Wydział Finansów i Prawa)
Title
Kontrowersje wokół definiowania polityki rachunkowości
Accounting Policy Definitions and Controversies Thereby Generated
Source
Zeszyty Naukowe / Akademia Ekonomiczna w Krakowie, 2003, nr 633, s. 71-83, bibliogr. 5 poz.
Keyword
Polityka rachunkowości, Rachunkowość w przedsiębiorstwie, Polityka bilansowa, Międzynarodowe Standardy Rachunkowości (MSR)
Accounting policy, Accounting in enterprise, Balance sheets policy, International Accounting Standards (IAS)
Note
summ.
Abstract
W pracy omówiono istotę, cel i zakres polityki rachunkowości przedsiębiorstwa. Przedstawiono różne definicje terminu "polityka bilansowa", oraz opisano determinanty polityki rachunkowości przedsiębiorstwa.

Businesses in line with the accounting policy they hale adopted decide to choose certain principles of accounting within the norms stated the profit and loss regulations. The primary sources of principles adopted by companies are the Accounting Act as well as the National Standards for Finance Accounting. The accounting policy of a given company is determined by the economic policy adopted by its Board, including the country's present and future economic policies. Formulating and implementing one's own accounting policy become the more difficult the more binding, detailed and unstable are the standards proffered by the country's profit and loss as well as tax regulations. A more generalized standards on the other hand lives room for varied interpretations, decision- making becomes difficult, and discourages their adoption. They for sure do not enhance the comparability of financial statements. The paper tries to point out that associating the accounting principles adopted by a company to the accounting policies practiced by it is inappropriate since accounting principles adopted by a given company are a direct result of implemented accounting policies. (original abstract)
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Full text
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Bibliography
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  1. Leksykon rachunkowości, PWN, Warszawa 1996.
  2. Nobes C., Parker R., Major International Differens in Financial Reporting, Comparative International Accounting, The University Press, Cambridge 1995.
  3. Sawicki K., Polityka rachunkowości i polityka bilansowa - teoria i praktyka, materiały konferencyjne, Katowice 2000.
  4. Surdykowska S.T., Normatywne i kreatywne aspekty rozwoju rachunkowości, materiały na konferencję naukową pt. Podstawowe problemy rachunkowości jako dyscypliny naukowej i działalności praktycznej, Katowice 2000.
  5. Walińska E., Polityka bilansowa jednostek w kontekście nadrzędnych zasad rachunkowości, materiały na konferencję naukową, Sopot, wrzesień 1999.
Cited by
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ISSN
0208-7944
Language
pol
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