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Dębska-Rup Anna (Wydział Zarządzania)
Kontrowersje związane z Ustawą o rachunkowości
Controversies Connected with the Accounting Law
Zeszyty Naukowe / Akademia Ekonomiczna w Krakowie, 1998, nr 504, s. 31-37, bibliogr. 2 poz.
Rachunkowość finansowa, Ustawa o rachunkowości
Financial accounting, Accounting Act
Autorka analizuje niektóre pojęcia i przepisy zaprezentowane w Ustawie o rachunkowości, które jej zdaniem, są kontrowersyjne.

The paper highlight the importance of the accounting law for the transformation of the economic system and Poland's economy's integration with the world economy. The paper constitutes an attempt at a critical analysis of certain regulations of the above law which monitors accounting in businesses. As the author points out definitions of such concepts as fixed assets and investment as set out in the law may lead to problems of interpretation. At the same time attention is drawn to the lack of a consistent interpretation of the concept of value in spite of its use in the law in many different variations. Substantial portion of the paper deals with the valuation and determination of financial performance. As the paper shows the assessment of intangible and legal assets in cases when the value added tax is not withheld can cause considerable problems. Analyzing coherence of the provisions of the law, the paper reviews those provisions which concern such a fundamental concept of accounting as is constituted by the determination of financial performance. (original abstract)
The Main Library of the Cracow University of Economics
The Library of Warsaw School of Economics
The Library of University of Economics in Katowice
The Main Library of Poznań University of Economics and Business
The Main Library of the Wroclaw University of Economics
  1. Dobija M., Interpretacja niektórych postanowień ustawy a przyjęte zasady rachunkowości, praca nie publikowana.
  2. Fedak Z. [1994], Wycena aktywów i pasywów oraz ustalanie wyniku finansowego, Rachunkowość, Zeszyt specjalny, Stowarzyszenie Księgowych w Polsce, Warszawa.
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