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| Author: | Jaruga, A. (et al.) |
| Title: | The impact of IAS/IFRS on Polish accounting regulations and their practical implementation in Poland |
| Journal: | Accounting in Europe
2007 : VOL. 4:1-2, p. 67-78 |
| Index terms: | accounting standards regulations financial reporting companies Poland European Union |
| Language: | eng |
| Abstract: | The European Union (EU) has decided to improve the competitiveness of Europe and the development of financial services and capital markets through enforcement of International Financial Reporting Standards (IFRS) as a basis of financial reporting of listed companies. As an EU member state, Poland is obliged to incorporate International Accounting Standards (IAS)/IFRS in national accounting regulations. Based on presentation of the review and analysis of 255 financial reports (incl. 171 consolidated) of companies listed on the Warsaw Stock Exchange, this paper presents the impact of IAS/IFRS implementation by Polish companies on their financial statements, especially the impact on income and equity capital. |
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