Różnice w sporządzaniu sprawozdania finansowego banku według Ustawy o rachunkowości i Międzynarodowych Standardów Sprawozdawczości Finansowej
Differences in the preparation of the financial statements of the bank according to the accounting act and international financial reporting standards

Summary/Abstract: Purpose — This article aims to identify differences in preparing the financial statements of the bank according to the applicable accounting regulations - Accounting Act and International Financial Re- porting Standards (IFRS/IAS) and the possible consequences of the existence of these differences. Design/methodology/approach — The article uses a national literature in this area and legislation. Were analyzed and compared to existing laws and sample financial statements of banks, preparing financial reports according to the Accounting Act and International Financial Reporting Standards. Findings — This article is an attempt to answer the question of what rules apply in preparing the financial statements of the bank according to the regulations of the Accounting Act and International Financial Re- porting Standards, on the difficulties faced by accountants preparing such a report, and what consequences arise from the resulting differences in preparing the financial statements of the bank. Originality/value — Indication in the article of rules and differences in preparing the financial statements of the bank according to the Accounting Act and International Financial Reporting Standards is a valuable indication not only to the chief accountants of the bank, as well as for bank customers and other users of financial statements of the bank.

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