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
—