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- W4304184471 abstract "Economic internationalization in this century is an irreversible process, and the driving forces of thisprocess are transnational structures, business organizations, globalization of financial markets, politicaland regulatory conditions for business scaling. An integral element of the world economy is internationalaccounting, harmonization and standardization of its principles, developed on its basis, considered inmany aspects and at many levels.The article examines the process of harmonization of the accounting system in Poland with the InternationalFinancial Reporting Standards (IFRS). The stages of development of the convergence of PolishGAAP with IFRS in a historical perspective are shown, with particular attention to the harmonization ofaccounting in the European Union, as the main trigger for the implementation of IFRS in Poland. Somedistinguishing features of GAAP from IFRS are analyzed and conclusions are drawn.The purpose of the study is to show the stages of harmonization of Polish GAAP with IFRS and highlightsome of the distinguishing characteristics between Polish GAAP and IFRS.To achieve this goal, the following tasks are set:- a review of the literature of Polish researchers on the harmonization of accounting and the developmentof accounting in Poland over the past 20-40 years.- to consider the harmonization of the European Union as the main trigger affecting the Polish accountingsystem- highlight the development of Polish GAAP after accession to the European Union and explore thestages of harmonization of Polish GAAP with IFRS.- show some distinctive characteristics of Polish GAAP and IFRS and draw conclusions.When writing this work, qualitative research methods were used, such as observation, the scientificmethod, case study, expert interviews and content analysis.Key words: economic internationalization, IFRS, harmonization, standardization, GAAP." @default.
- W4304184471 created "2022-10-11" @default.
- W4304184471 creator A5075343186 @default.
- W4304184471 date "2022-09-01" @default.
- W4304184471 modified "2023-10-14" @default.
- W4304184471 title "Some aspects of harmonisation of Polish accounting system with IFRS" @default.
- W4304184471 doi "https://doi.org/10.26577/be.2022.v141.i3.10" @default.
- W4304184471 hasPublicationYear "2022" @default.
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