TITLE

RYS HISTORYCZNY RACHUNKU ZYSKÓW I STRAT W POLSCE MIĘDZYWOJENNEJ

AUTHOR(S)
Biadacz, Renata
PUB. DATE
July 2015
SOURCE
Research Papers of the Wroclaw University of Economics / Prace N;2015, Issue 399, p55
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The interwar period was characterized by the significant development of accounting in Poland. The profit and loss account started to gain the increasing importance, and experienced dynamic growth in the first half of the twentieth century. It was a period of adjustment of the rules of bookkeeping and the verification of financial statements. The greatest importance for the development of financial reporting, including the profit and loss account, had the implementation of the Commercial Code in 1934 and the decree of the President of the Republic of Poland of October 27, 1933, and an associated implementing regulation of the Minister of Industry and Trade and the Treasury of 20 April 1934. Following the publication of the Commercial Code, also the rules governing the content of the balance sheet and profit and loss account in companies were published. The aim of the discussion is to show how the profit and loss account in Poland in the interwar period was perceived. The study was based on the analysis of selected textbooks from the analyzed period, as well as subsequent studies devoted to the above considerations.
ACCESSION #
110375270

 

Related Articles

Share

Read the Article

Courtesy of THE LIBRARY OF VIRGINIA

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics