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Changing rules of accounting in Poland

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  • Alicja Jaruga

Abstract

Changes taking place in Poland and in other Central European countries mean a return to the free market economy and private ownership under democratic law. In these circumstances, new accounting regulations are necessary. In this paper some of the important questions covering the process of setting accounting regulations have been identified and discussed. The questions are as follows: - business law and accounting regulations; the sequence of changes; - the scope of accounting regulations; - EC Directives and the new Order on Accounting; - international accounting standards and their importance for changes in accounting regulations; - making use of the experience of West European nations; - Accounting regulations problems concerning the newly established Stock Exchange in Warsaw and the Securities Commission; - the recently promulgated 'Act on Financial Statements Auditing and the Auditors' (independent institution, and standards); - the role of the accounting profession in the rule-making process.

Suggested Citation

  • Alicja Jaruga, 1993. "Changing rules of accounting in Poland," European Accounting Review, Taylor & Francis Journals, vol. 2(1), pages 115-126.
    • Handle: RePEc:taf:euract:v:2:y:1993:i:1:p:115-126
    DOI: 10.1080/09638189300000010
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    Cited by:

    1. Danuta Krzywda & Derek Bailey & Marek Schroeder, 1998. "The development of the role of the statutory audit in the transitional Polish economy," European Accounting Review, Taylor & Francis Journals, vol. 7(3), pages 407-440.
    2. Tyrrall, David & Woodward, David & Rakhimbekova, Almagoul, 2007. "The relevance of International Financial Reporting Standards to a developing country: Evidence from Kazakhstan," The International Journal of Accounting, Elsevier, vol. 42(1), pages 82-110.
    3. Craner, John & Krzywda, Danuta & Novotny, Jiri & Schroeder, Marek, 2000. "The Determination of a Group for Accounting Purposes in the UK, Poland, and the Czech Republic in a Supranational Context," The International Journal of Accounting, Elsevier, vol. 35(3), pages 355-397, September.
    4. Nhu Tuyên Le, 2009. "Liens Entre Comptabilite Et Systeme Economique : La Transition Vietnamienne," Post-Print halshs-00460227, HAL.
    5. Katarzyna Kosmala MacLullich, 2001. "Truth and Fairness in Accounting: A Case of Polish Transition Economy," CERT Discussion Papers 0102, Centre for Economic Reform and Transformation, Heriot Watt University.
    6. Dobija Dorota, 2019. "Institutionalizing Corporate Governance Reforms in Poland: External Auditors’ Perspective," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 27(3), pages 28-54, September.
    7. Karol Marek Klimczak & Marta Dynel & Anna Pikos, 2016. "Goodwill Impairment Test Disclosures under Uncertainty," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(4), pages 639-660, December.
    8. Nhu Tuyên Le, 2009. "Liens Entre Comptabilite Et Systeme Economique : La Transition Vietnamienne," Grenoble Ecole de Management (Post-Print) halshs-00460227, HAL.
    9. Jerzy Gierusz & Katarzyna Kolesnik & Sylwia Silska Gembka, 2019. "The Interpretation of "in Context" Verbal Probability Expressions Used in International Financial Reporting Standards - Evidence from Poland," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2019(1), pages 25-45.

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