RESERVES AND ACCRUALS ACCORDING TO IAS AND POLISH ACCOUNTING STANDARDS - SIMILARITIES AND DIFFERENCES
Vol. 20 No. 3 (2016), Articles
Vol. 20 No. 3 (2016)

RESERVES AND ACCRUALS ACCORDING TO IAS AND POLISH ACCOUNTING STANDARDS - SIMILARITIES AND DIFFERENCES

Articles
https://doi.org/10.19192/wsfip.sj3.2016.3
Published 20-10-2016
  • Dorota Kędzior
Dorota Kędzior
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Keywords

reserves
accruals
Polish GAAP No. 6
IAS 37
Polish Accounting Act

How to Cite

Kędzior, D. (2016) “RESERVES AND ACCRUALS ACCORDING TO IAS AND POLISH ACCOUNTING STANDARDS - SIMILARITIES AND DIFFERENCES”, Scientific Journal of Bielsko-Biala School of Finance and Law. Bielsko-Biała, PL, 20(3), pp. 32–47. doi: 10.19192/wsfip.sj3.2016.3.
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Abstract

The aim of this paper was to show the similarities and differences of reserves and accruals according to international and national accounting standards. The concept, purpose, recognition, measurement and presentation of reserves in the financial statements were presented. Overview of issues was made on the basis of IAS 37, Polish GAAP No. 6 and Polish Accounting Act.
https://doi.org/10.19192/wsfip.sj3.2016.3
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The papers published in the ASEJ Journal (alternate title: Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej) - published by the University of Applied Sciences in Bielsko-Biała, are online open access distributed (Creative Commons Attribution CC-BY-NC 4.0 license). The Publisher cannot be held liable for the graphic material supplied. The printed version is the original version of the issued Journal. Responsibility for the content rests with the authors and not upon the Scientific Journal or Bielsko-Biala School of Finance and Law.

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