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Financial Reporting in Poland

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F11%3A%230001479" target="_blank" >RIV/47813059:19520/11:#0001479 - isvavai.cz</a>

  • Result on the web

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    Financial Reporting in Poland

  • Original language description

    This book comprises from the general introduction where will be discussed the SMEs sector in general, awell as measurement issues in financial accounting. There will be also provided the introduction to IFRS for SMEs. The main part of book consist of national cases of the Czech Republic, Estonia, Latvia, Lithuania, Poland, Romania and Slovakia, providing the view of leading experts on financial reporting in these emerging CEE countries being a part of European Union. emerging CEE countries being a partof European Union. Small-and-medium sized enterprises (SMEs) are a driving force of each economy. This chapter deals with the current stage of financial reporting for SMEs in Poland. Due to the globalization of business and international harmonization offinancial reporting also Poland experiences a shift in paradigms from historical costs accounting towards fair value measurement. Chapter provides an analysis between national accounting legislature and standard IFRS for SMEs.

  • Czech name

  • Czech description

Classification

  • Type

    C - Chapter in a specialist book

  • CEP classification

    AE - Management, administration and clerical work

  • OECD FORD branch

Result continuities

  • Project

    <a href="/en/project/GAP403%2F11%2F0002" target="_blank" >GAP403/11/0002: Current Issues of Valuation for the Purposes of Company Management: Owner's and Manager's Approach</a><br>

  • Continuities

    P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Others

  • Publication year

    2011

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • Book/collection name

    Harmonization of SMEs Financial Reporting in Emerging CEE Countries

  • ISBN

    978-960-474-301-8

  • Number of pages of the result

    49

  • Pages from-to

    169-217

  • Number of pages of the book

    328

  • Publisher name

    Published by WSEAS Press

  • Place of publication

  • UT code for WoS chapter