Polityka rachunkowości a zasada kontynuacji działania
Accounting policy and the going concern concept

Summary/Abstract: The article presents a comprehensive approach to determining the accounting policy of an entity based on the going concern assumption and intended to help implement the development strategy adopted by the entity. The shaping of accounting policy is viewed as a multi-step management process aimed at adapting current financial accounting regulations to the needs of a par-ticular entity. The authors propose an approach which integrates the key elements of account-ing policy, which include: the objectives of accounting, rules (standards), their acceptance (selection), implementation (preparation of financial statements) and analysis. This approach is believed to be a source of inspiration for improvement of accounting (financial reporting).

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