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Autor
Ignatowski Radosław
Tytuł
Europe at the Time of Implementation of International Accounting Standards in the Context of International Accounting Harmonisation
Źródło
Acta Universitatis Lodziensis. Folia Oeconomica, 2004, t. 173, s. 53-71, bibliogr. 43 poz.
Tytuł własny numeru
Accounting Change in the Period of Economic Transformation in Poland and Lithuania : 1st Polish-Lithuanian Seminar
Słowa kluczowe
Rachunkowość, Międzynarodowe Standardy Rachunkowości (MSR)
Accounting, International Accounting Standards (IAS)
Uwagi
summ., streszcz., santrauka
Abstrakt
Artykuł poświęcony jest prezentacji zagadnień dotyczących implementowania na gruncie Unii Europejskiej rozwiązań księgowych wyznaczanych przez Międzynarodowe Standardy Rachunkowości. W tym celu ukazano kontekst harmonizacji rachunkowości w Europie na tle procesów globalizacji gospodarki światowej i miejsca, jakie w tych procesach odegrała Unia Europejska oraz Komitet Międzynarodowych Standardów Rachunkowości. Zwieńczeniem wysiłków Unii Europejskiej w zakresie opracowania i stosowania uniwersalnych rozwiązań księgowych, obowiązujących we wszystkich krajach członkowskich, jest przyjęcie Regulacji Unii w zakresie stosowania Międzynarodowych Standardów Rachunkowości. Artykuł opisuje więc istotę i znaczenie tej Regulacji oraz przedstawia drogę, jaką przeszła Unia Europejska do przyjęcia tej Regulacji. (oryg. streszcz.)

The article intends to explain the process of implementation of International Accounting Standards by the European Union. This process is presented in the context of international globalization of capital and goods markets. The author discusses the role of the European Union itself in the process of harmonization of accounting and the role of International Accounting Standards Board, whose accounting Solutions have been implemented in the European market by the Regulation of UE on implementation of International Accounting Standards. The road to this Regulation is discussed later, presenting the efforts of the European Community to establish and enforce universal, comparative accounting regulations. The last chapter of the article presents the idea and details of this Regulation. (original abstract)
Dostępne w
Biblioteka Główna Uniwersytetu Ekonomicznego w Krakowie
Biblioteka Szkoły Głównej Handlowej
Biblioteka Główna Uniwersytetu Ekonomicznego w Katowicach
Biblioteka Główna Uniwersytetu Ekonomicznego w Poznaniu
Biblioteka Główna Uniwersytetu Ekonomicznego we Wrocławiu
Bibliografia
Pokaż
  1. APB Opinion No. 16, Business Combinations, (1997), in: Original Pronouncements of Accounting Standards, FASB, John Wiley and Sons, New York.
  2. APB Opinion No. 17, Intangible Assets, (1997), in: Original Pronouncements of Accounting Standards, FASB, John Wiley and Sons, New York.
  3. Bailey T., Wild K. (2000), Międzynarodowe standardy rachunkowości w praktyce, FRRwP, Warszawa.
  4. Communication from the Commission: Accounting Harmonisation: A New Strategy vis-a-vis International Harmonization, (1995), "Official Journal of European Communities", COM 95 (508), Brussels.
  5. Communication from the Commission to the Council and European Parliament, EU Financial Reporting Strategy: The Way Forward, (2000), Commission of the European Communities, COM (2000)359, Brussels.
  6. Contact Committee on the Accounting Directives: An Examination of the Conformity between the International Accounting Standards and the European Accounting Directives, (1996), Office for Official Publications of the European Communities, Luxemburg.
  7. Council Directive 86/635/EEC of 8 December 1986 on the Annual Accounts and Consolidated Accounts of Banks and Other Financial Institutions, (1986), "Official Journal of European Communities", OJ L 372, with later amendments.
  8. Council Directive 91/674/EEC of 19 December 1991 on the Annual Accounts and Consolidated Accounts of Insurance Undertakings, (1991), "Official Journal of European Communities", OJL 374.
  9. Council Directive 93/22/EEC of 10 May 1993 on Investment Services in the Securities Field, (1993), "Official Journal of European Communities", OJ L 141, with later amendments.
  10. Directive 2001/65/EC of the European Parliament and of the Council of 27 September 2001 Amending Directives 78/660/EEC, 83/349/EEC and 86/635/EEC as Regards the Valuation Rules for the Annual and Consolidated Accounts of Certain Types of Companies as well as of Banks and Other Financial Institutions, (2001), "Official Journal of European Communities", OJ L 283.
  11. ED 1 First-time Application of International Financial Reporting Standards, Exposure Draft, (2002), IASB, London.
  12. ED 1 First-time Application of International Financial Reporting Standards, Basis for Conclusions on Exposure Draft, (2002), IASB, London.
  13. ED 1 First-time application of International Financial Reporting Standards, Draft Implementation Guidance, (2002), IASB, London.
  14. Examination of the conformity between International Accounting Standards and the European Accounting Directives, (1999), European Commission, Brussels.
  15. Examination of the Conformity between IAS 35, IAS 36, IAS 37, IAS 38, IAS 22 (Revised 1998), IAS 16 (Revised 1998), I AS 28 (Revised 1998), IAS 31 (Revised 1998) and the European Accounting Directives, (1999), European Commission, Brussels.
  16. Examination of the conformity between SIC 1 to SIC 25 and the European Accounting Directives, (2001), European Commission, Brussels.
  17. Examination of the conformity between IAS 1 to IAS 41 and the European Accounting Directives, (2001), European Commission, Brussels.
  18. FASB Statement No. 38, Accounting for Preacąuisition Contingencies of Purchased Enterprises, (1997), in: Original Pronouncements of Accounting Standards, FASB, John Wiley and Sons, New York.
  19. FASB Statement No. 141, Business Combinations, (2001), FASB, Norwalk, Connecticut.
  20. FASB Statement No. 142, Goodwill and Other Intangible Assets, (2001), FASB, Norwalk, Connecticut.
  21. Fourth Council Directive 78/660IEEC of 25 July 1978 on the Annual Accounts of Certain Types of Companies, (1978), "Oflicial Journal of European Communities", OJ L 222, with later amendments.
  22. Harmonizacja rachunkowości, (2000), ed. Misińska D., Kwiecień M. et al., AE Wrocław.
  23. Helin A. (2000), Sprawozdanie finansowe według Międzynarodowych Standardów Rachunkowości, FRRwP, Warszawa.
  24. Hulle van K. (1989), The EC Experience of Harmonization, "Accountancy", vol. 104, September.
  25. IASB Insight, (2002), The Newsletter of the International Accounting Standards Board, IASB, London, April, July.
  26. IASB Update, (2002), Board Decisions on International Accounting Standards Board, IASB, London, June, July.
  27. IFRIC Update, (2002), The Newsletter of the International Financial Reporting Interpretations Committee, IASB, London, July.
  28. Improvements to International Accounting Standards, Exposure Draft, (2002), IASB, London.
  29. International Accounting Standards - Similarities and Differences - MSR, US GAAP and PAR, (1999), PricewaterhouseCoopers.
  30. Jaruga A. A. (2000), Nowa strategia Unii Europejskiej w zakresie rachunkowości, "Rachunkowość", no 10.
  31. Jaruga A. A. (2001), Krajowe Komitety Standardów Rachunkowości, "Rachunkowość", no 3.
  32. Komentarz do ustawy o rachunkowości. Rachunkowość - MSR - Podatki, (2002), ed. A. Jarugowa, T. Martyniuk et al., ODDK, Gdańsk.
  33. Międzynarodowe regulacje rachunkowości. Wpływ na rozwiązania krajowe, (2002), A. A. Jaruga et al., C. H. Beck, Warszawa.
  34. Międzynarodowe Standardy Rachunkowości 2001, (2002), IASB, SKwP, Warszawa.
  35. Regulation of the European Parlament and the Council on the application of international accounting Standards, (2002), 2001/0044 (COD), Brussels.
  36. Opinion of the Economic and Social Committee on the "Proposal for a Regulation of the European Parliament and of the Council on the Application of International Accounting Standards", "Official Journal of the European Communities", (2001/C 260/15).
  37. Preface to International Financial Reporting Standards, (2002), IASB, London.
  38. Proposal for a Regulation of the European Parliament and of the Council on the Application of International Accounting Standards, (2001), Commission of the European Communities, COM(2001)80 final, Brussels.
  39. Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 My 2002 on the Application of International Accounting Standards, (2002), "Official Journal of the European Communities", OJ L 243.
  40. Report on the Proposal for a European Parliament and Council on the Application of International Accounting Standards, (2002), Session document, European Parliament, Brussels.
  41. Seventh Council Directive 83/349/EEC of 13 June 1983 on Consolidated Accounts, (1983), "Official Journal of European Communities", OJ L 193, 1983 with later amendments.
  42. Surdykowska St. (1999), Rachunkowość międzynarodowa, Zakamycze, Kraków.
  43. The Accounting Harmonisation in the European Communities: Problems of Applying the 4'h Directive on the Annual Accounts of Limited Companies, (1990), "Office for Official Publications of the European Communities", Luxemburg.
Cytowane przez
Pokaż
ISSN
0208-6018
Język
eng
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