Ewolucja podejścia do wartości firmy w Polskim prawie bilansowym
The evolution of attitudes towards goodwill in Polish balance sheet law
Author(s): Małgorzata CieciuraSubject(s): Law, Constitution, Jurisprudence, International relations/trade, Accounting - Business Administration
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Summary/Abstract: Goodwill is one of the most difficult categories of balance sheet law. It was known to Polish science and practice of accountancy as early as in the mid-war period of the 20th century. Official regulations pertaining to goodwill in Polish accountancy law appeared in 1991 in the Decision of the Minister of Finance on rules on bookkeeping dated 15th January. From that time on the attitude towards including and settling this specific element of assets changed with changes or updating key legal acts regulating the rules of accountancy. In spite of that the current rules of Polish balance sheet law are completely different from the regulations of International Accounting Standards as far as including and settling goodwill is concerned.
Journal: Marketing i Zarządzanie
- Issue Year: 2009
- Issue No: 14
- Page Range: 19-30
- Page Count: 12
- Language: Polish