Rezerwy w polskim prawie bilansowym

Abstract

The paper is connected with the very important element of the accounting which is provisions. It has indicated the treatment of this problem in the light Accounting Acts. 1994 Act and 2002 modificated one. It should be stressed that the meaning and accounting rules of provisions mainly depends on the definitions of fundamental categories like assets, liabilities, revenues and costs. So there is very important that the new Accounting Act introduced such definitions because of explaining and treatment of provisions in financial statements. The provisions are the special area of profit manipulation, but from the other hand there are one of the liabilities elements which is important factor in evaluation financial position of company.