@article{babuska2021changes,
  title = {The Changes of Polish Accounting Regulations after the 1989 Political Transformation  Incorporation of Global Solutions},
  author = {Ewa W. BABUSKA},
  year = 2021,
  url = {https://ibimapublishing.com/articles/JAARP/2021/404252/},
  journal = {Journal of Accounting and Auditing: Research & Practice},
  volume = 2021,
  pages = 11,
  doi = 10.5171/2021.404252,
  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. There are no synthetic studies on this subject in the available literature. The article partially fills this gap and is therefore original. The introduction provides a background followed by a retrospective outline of Polish and international accounting regulations. The main part describes the most important changes introduced to the Polish Accounting Act of 1994 over the last 25 years. The research method was a review of Polish, European and international accounting regulations in that period. The hypothesis related to the question whether the amendments to the Accounting Act were regular, immediate and adequate to the amendments of the EU and IAS / IFRS laws. The answer to the question was positive.
JEL classification: M41, K20, K29},
  keywords = {Keywords: regulations of accounting and financial reporting, the Polish Act on Accounting European Union Directives, International Standards IAS / IFRS.},
  note = Article ID: 404252
}