O naturze norm prawnych rachunkowości – zarys podstaw filozoficznych
On the nature of legal norms in accounting: outline of the philosophical foundations

Summary/Abstract: This paper discusses the place of legal regulations of accounting within the system of law. It also examines the validity of separating this set of norms as a branch of law and presents the basis for classification of accounting norms in light of the views of selected representatives of contemporary philosophy of law: N. Luhmann, J. Habermas, H.L.A. Hart and R. Dworkin.

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