文章基本信息

标题：RESERVES AND ACCRUALS ACCORDING TO IAS AND POLISH ACCOUNTING STANDARDS - SIMILARITIES AND DIFFERENCES
本地全文：下载
作者：Dorota KEDZIOR
期刊名称：Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
印刷版ISSN：2543-9103
电子版ISSN：2543-411X
出版年度：2016
卷号：20
期号：3
页码：32-47
DOI：10.19192/wsfip.sj3.2016.3
语种：English
出版社：Bielsko-Biała School of Finance and Law
摘要：The aim of this paper was to show the similarities and differences of reserves and\naccruals according to international and national accounting standards. The concept,\npurpose, recognition, measurement and presentation of reserves in the financial\nstatements were presented. Overview of issues was made on the basis of IAS 37, Polish\nGAAP No. 6 and Polish Accounting Act.
关键词：reserves;accruals;Polish GAAP No. 6;IAS 37;Polish Accounting Act