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SELECTED PROBLEMS AND PERSPECTIVES OF THE PROCESS OF GLOBAL


GABRUSEWICZ W SAMELAK J. / HARMONIZATION OF ACCOUNTING /

wydawnictwo: WYD UE POZNAŃ , rok wydania 2011, wydanie I

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SELECTED PROBLEMS AND PERSPECTIVES OF THE PROCESS OF GLOBAL HARMONIZATION   OF ACCOUNTING


Joanna Błażyńska
Selected problems of recognizing asset impainnent according to Polish regulations and IFRS 5
Marek Cieślak
Usefulness and ąuality of financial statements in Polish and international regulations. 17
Tomasz Gabrusewicz
The principle of a true and fair presentation in relation to the process of harmonization and standardization of accounting 29
Piotr Gut
Selected problems of recognition and valuation of tax and social security liabilities from the perspective of the Polish and international accounting regulations 40
Maria Kiedrowska
Insurance contracts in insurance accounting - selected recognition issues according to Polish regulations and the IFRS 51
Tomasz Kostrzewa
Bases of accounting and achieving the objective of a financial statement in the light of international standards of public finance sector accounting 64
Marek Masztalerz
Accounting and capital market - uselulness of financial statements for investors 76
Remigiusz Napiecek
Concepts of comparability and periodization vs. utility of financial statements 83
Agnieszka Piechocka-Kałużna
The role of harmonisation of Polish regulations and IFRS/IAS in guaranteeing the security of a commercial bank and the banking system 93
Marzena Remlein
Accounting principles and the directions of changes in international financial reporting standards 107
Ewa Różańska
Selected problems of recognizing intangible assets (R&D Projects) in accordance with Polish regulations and IFRS 119
Janusz Samelak
Are uniform global financial reporting standards necessary? 131
Manuela Skoczek-Spychala
Selected issues of recognizing financial instruments by international standards 141
Elżbieta Szczepankiewicz
Selected problems of interim financial reporting by public traded companies according to Polish regulations and IFRS 153
Anna Świerczyńska
Fair value measurement problems in Polish, American and international accoutning standards 169
Irena Ziętowska
Immeasurable intangible assets and international financial reporting standards - selected issues 178
Beata Zyznarska-Dworezak
The concept of going concern in light of the Polish and international accounting standards - problematic approach 190


203 pages, Paperback

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