IDEAS home Printed from https://ideas.repec.org/a/taf/acceur/v14y2017i1-2p158-163.html
   My bibliography  Save this article

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Poland

Author

Listed:
  • Karol Marek Klimczak
  • Joanna Krasodomska

Abstract

We outline the process of implementation of the accounting Directive 2013/34/EU by the Republic of Poland in the context of references to IFRS. The purpose of the article is to determine to what extent IFRS are used by actors taking part in the legislative and enforcement processes. The accounting regulation in Poland comprises an act of Parliament and the regulations of the Ministry of Finance. As a result the regulation is relatively succinct and many elements present in IFRS are not covered, while the issues of record-keeping and verification of accounting documentation receive more attention. A review of the responses to a call for opinions reveals that IFRS are rarely mentioned.

Suggested Citation

  • Karol Marek Klimczak & Joanna Krasodomska, 2017. "The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Poland," Accounting in Europe, Taylor & Francis Journals, vol. 14(1-2), pages 158-163, May.
    • Handle: RePEc:taf:acceur:v:14:y:2017:i:1-2:p:158-163
    DOI: 10.1080/17449480.2017.1302596
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/17449480.2017.1302596
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/17449480.2017.1302596?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Janet Cereola, Sandra & Dynowska, Joanna, 2022. "The impact of IFRS-8, segment reporting, on the disclosure practices of Polish listed companies," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 47(C).

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:acceur:v:14:y:2017:i:1-2:p:158-163. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RAIE20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.