Polskie prawo bilansowe w świetle regulacji międzynarodowych

Abstract

The paper presents the comparison between Polish Accounting Act 1994 and IV Directive EEC in the main areas as: - fundamental rules of accounting, - true and fair view, - contents and form of financial statements, - principles of balance-sheet valuation and determination o f profit. In the each part of comparison the solution of new Polish accounting law is shown. The new Polish accounting law introduces many regulations based on International Accounting Standards which mean that financial statements of Polish entities could be more true and fair than now. So it means that they are more similar to EC financial statements not only from the formal point of view but mostly from economic aspect.