Akademicki podręcznik rachunkowości
An Academic Handbook of Accounting

Summary/Abstract: After the Second World War academic teaching of accounting created new discipline - theoretical fundamentals of accounting, called the general theory of accounting. The creators of the general theory of accounting were S. Skrzywan and T. Peche. Since 1989 the theoretical foundations by different authors have been included in both high schools and higher economic studies curricula. The translation of an American handbook on accounting theory edited by E.A. Hendriksen and M.F. van Breda provides a basis for a reconstruction in Poland of theoretical accounting fundamentals, which must have an academic character.

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