{"title":"The Changes of Polish Accounting Regulations after the 1989 Political Transformation Incorporation of Global Solutions","authors":"E. W. Babuśka","doi":"10.5171/2021.404252","DOIUrl":null,"url":null,"abstract":"The aim of the article is to present the changes in Polish accounting regulations in the last thirty years of the ongoing systemic transformation from socialism to capitalism, which began in Poland in 1989. The changes consisted in adjusting Polish regulations to the Directives of the European Union and to the International Accounting Standards and International Financial Reporting Standards.","PeriodicalId":378060,"journal":{"name":"Journal of Accounting and Auditing: Research & Practice","volume":"24 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2021-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Accounting and Auditing: Research & Practice","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.5171/2021.404252","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
The aim of the article is to present the changes in Polish accounting regulations in the last thirty years of the ongoing systemic transformation from socialism to capitalism, which began in Poland in 1989. The changes consisted in adjusting Polish regulations to the Directives of the European Union and to the International Accounting Standards and International Financial Reporting Standards.
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