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| Author: | Vellam, Y. |
| Title: | Implementation of International Accounting Standards in Poland: can true convergence be achieved in practise? |
| Journal: | Accounting in Europe
2004 : SEP, VOL. 1, p. 143-167 |
| Index terms: | Accounting standards Financial reporting Implementation Poland |
| Language: | eng |
| Abstract: | This article aims to discuss the difficulties that Poland, as an example of a transition economy, has in complying with IAS principles. It recommends changes that need to be introduced before true convergence to IAS can take place. |
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