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Original Articles

An Analysis of the Differences between IFRS and Polish Accounting Regulations: Evidence from the Financial Statements of Listed Entities on the Warsaw Stock Exchange for the Calendar Years Ending 2001, 2003 and 2004

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Pages 79-107 | Published online: 13 Aug 2007

References

  • Adams , C. A. and McMillan , K. M. 1997 . Internationalizing financial reporting in a newly emerging market economy: the Polish example . Advances in International Accounting , 10 : 139 – 164 .
  • Craner , J. 2000 . The determination of a group for accounting purposes in the UK, Poland and the Czech Republic in a supranational context . The International Journal of Accounting , 35 ( 3 ) : 1 – 44 .
  • Dadacz , J. 2001 . “ Nowelizacja ustawy o rachunkowości: zagadnienia wybrane [The updated accounting act: selected issues] ” . In Znowelizowana Ustawa o Rachunkowości , Edited by: Fedak , Z. 3 – 10 . Warsaw : Rachunkowość .
  • EC (European Commission) . 1995 . Preparation of the Associated Countries of Central and Eastern Europe for Integration into the Internal Market of the Union , May 1995 COM(95) 163
  • EC . 2002 . Regulation (EC) No. 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards . Official Journal of the European Communities , 11 September : 1 – 4 . No. L 243
  • Gierusz , J. 2002 . Ustawa o Rachunkowości a Międzynarodowe Standardy Rachunkowosci: analiza porównawcza , Edited by: Gierusz , J. Gdansk : Oddk . [The Accounting Act and International Accounting Standards: A Comparative Analysis]
  • Gray , S. 1980 . The impact of international accounting differences from a security-analysis perspective: some European evidence . Journal of Accounting Research , 18 ( 1 ) : 64 – 76 .
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  • IASB (International Accounting Standards Board) . 2004 . Międzynarodowe Standardy Sprawozdawczości Finansowej (MSSF) obejmujące Międzynarodowe Standardy Rachunkowości (MSR) oraz Interpretacje według stanu na dzień 31 marca 2004 r , Warsaw : IASB/SKwP . [International Financial Reporting Standards (IFRS) including International Accounting Standards (IAS) and Interpretations in Force as at 31 March 2004]
  • Jaruga , A. A. 2002 . Międzynarodowe Regulacje Rachunkowości: Wpływ na Rozwiązania Krajowe , Edited by: Jaruga , A. A. Warsaw : C. H. Beck . [International Accounting Regulations: The Influence on National Solutions]
  • Jaruga , A. A. 2006 . Międzynarodowe Standardy Sprawozdawczości Finansowej (MSSF/MSR) a Ustawa o Rachunkowości – Podobieństwa i Różnice , Edited by: Jaruga , A. A. Warsaw : SKwP . [International Financial Reporting Standards (IFRS/IAS) and the Act on Accounting: Similarities and Differences]
  • Jermakowicz , E. and Rinke , D. F. 1996 . The new accounting standards in the Czech Republic, Hungary and Poland vis-à-vis International Accounting Standards and European Union Directives . Journal of International Accounting, Auditing and Taxation , 5 ( 1 ) : 73 – 87 .
  • Kiziukiewicz , T. 2003 . Komentarz do ustawy o rachunkowości , Edited by: Kiziukiewicz , T. Warsaw : WP LexisNexis . [Commentary on the Accounting Act]
  • Krzywda , D. and Schroeder , M. 2003 . “ Sprawozdania finansowe polskich spółek giełdowych za 2001 rok dowodem empirycznym potencjalnych problemów wdrażania międzynarodowych standardów sprawozdawczości finansowych [The financial statements of Polish listed companies for the 2001 year as empirical evidence for the potential problems of implementing international financial reporting standards] ” . In Sprawozdawczość i Rewizja Finansowa w Procesie Podnoszenia Kwalifikacji Kadry Menedżerskiej , Edited by: Micherda , B. 335 – 353 . Kraków : Academy of Economics . [Financial Reporting and Auditing in the Process of Improving the Qualifications of Managers]
  • Larson , R. K. and Street , D. L. 2004 . Convergence with IFRS in an expanding Europe: progress and obstacles identified by large accounting firms' survey . Journal of International Accounting, Auditing and Taxation , 13 : 89 – 119 .
  • Nobes , C. W. 2001 . GAAP 2001: A Survey of National Accounting Rules Benchmarked against International Accounting Standards , Edited by: Nobes , C. W. Andersen, BDO : Deloitte Touche Tohmatsu, Ernst & Young, Grant Thornton, KPMG, PricewaterhouseCoopers .
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Polish Legislation

  • 2001 . Rozporządzenie Rady Ministrów z dnia 16 pażdziernika 2001 r. w sprawie szczegółowych warunków, jakim powinien odpowiadać prospekt emisyjny oraz skrót prospektu [Decree of the Council of Ministers of 16 October 2001 on the specific conditions to be fulfilled by an issue prospectus or summary prospectus] . Dziennik Ustaw , No. 139, 1568 [Prospectus Decree 2001]
  • 2004 . Rozporządzenie Rady Ministrów z dnia 11 sierpnia 2004 r. w sprawie szczegółowych warunków jakim powinien odpowiadać prospekt emisyjny oraz skrót prospektu [Decree of the Council of Ministers of 11 August 2004 on the specific conditions to be fulfilled by an issue prospectus or summary prospectus] . Dziennik Ustaw , No. 186, 1921 [Prospectus Decree 2004]
  • 1994 . Ustawa z dnia 29 września 1994 r. o rachunkowości [Act of 29 September 1994 on accounting] . Dziennik Ustaw , No. 121, 591 [Accounting Act 1994]
  • 2002 . Ustawa z dnia 29 września 1994 r. o rachunkowości: jednolity tekst [Act of 29 September 1994 on accounting: uniform text] . Dziennik Ustaw , No. 76, 694 [Revised Accounting Act 1994]

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