Rachunkowość instrumentów finansowych w międzynarodowych i krajowych badaniach empirycznych
Financial Instruments Accounting in International and National Empirical Research

Summary/Abstract: The article presents issues related to the accounting of financial instruments. The theoretical part presents the genesis of financial instruments and the essence of financial accounting. The second part presents selected research on the accounting of financial instruments implemented in Poland and at the international level. The article uses the method of research and the analysis of literature.

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