The Impact of IAS/IFRS on Polish Accounting Regulations and their Practical Implementation in Poland

Jaruga, Alicja; Fijałkowska, Justyna; Jaruga-Baranowska, Małgorzata; Frendzel, Maciej

doi:10.1080/17449480701308675

Cited by 43 publications

(22 citation statements)

References 4 publications

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“…However, in IFRS there is no detailed guidance on its calculation, so questions on the calculation of the reserve and its annual revision, become even more relevant. Often, licenses for exploration and development of deposits do not contain clear requirements for action mining to end use of mining land, which complicates the evaluation of reserve, however, IAS 37 "Reserves, contingent liabilities and contingent assets" provides a possibility of making reliable estimates of future costs associated with the dismantling of its assets and the restoration of the deposits [14]. Use of estimates has a significant impact on the reliability of the financial statements.…”

Section: Resultsmentioning

confidence: 99%

The Prospects of Accounting at Mining Enterprises as a Factor of Ensuring their Sustainable Development

Tyuleneva

2017

E3S Web Conf.

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Abstract.One of the problems of sustainable development of mining companies is attracting additional investment. To solve it requires access to international capital markets, in this context, enterprises need to prepare financial statements with international requirements based on the data generated by the accounting system. The article considers the basic problems of accounting in the extractive industries due to the nature of the industry, as well as evaluation of the completeness of their solution in the framework of international financial reporting standards. In addition, lists the characteristics of accounting for mining industry, due to the peculiarities of the production process that need to be considered to solve these problems. This sector is extremely important for individual countries and on a global scale.

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Section: Resultsmentioning

confidence: 99%

The Prospects of Accounting at Mining Enterprises as a Factor of Ensuring their Sustainable Development

Tyuleneva

2017

E3S Web Conf.

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“…It is once again surprising taking into account the regional importance of the Warsaw Stock Exchange. It has to be admitted that some papers are published in Scopus journals or in other international journals (e.g., Jaruga et al, 2007;Dobija and Klimczak, 2010;Klimczak, 2011), but the top league of WoS journals seems to be unattainable either for Polish researchers or for the research focused on specifics of the IFRS adoption in Poland.…”

Section: Analysis Proceduresmentioning

confidence: 99%

Specifics of IFRS Adoption by Central and Eastern European Countries: Evidence from Research

Procházka

2017

Annals of the Alexandru Ioan Cuza University - Economics

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The paper reviews recent literature on the specifics of adoption of International Financial Reporting Standards (IFRS) by the new EU members from the Central and Eastern Europe. Despite being members of the EU or OECD, the transition to a standard developed economy has not yet finished. The first part of the paper presents macroeconomic statistics and capital market data, which underline a unique economic structure of the region (relative unimportance of capital markets for raising capital, strong dependence on foreign direct investments) combined with the lacks in institutional environment. Under such conditions, the economic consequences of IFRS adoption can be unpredictable and adverse. The second part of the paper analyses the reflection of specifics of the IFRS adoption in the CEE region in research studies covered by the Thomson Reuters' Web of Science database. The analysis reveals (a) cross-country disproportion in the research coverage of the area; (b) relatively low coverage of the IFRS research focusing on these transition countries in top journals.

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“…Por ejemplo, Jaruga et al, (2007) describen las dificultades de la conversión a las NIIF y el impacto de la adopción en los estados financieros en Polonia. Del mismo modo, Ionas et al, (2007) y Albu y Albu (2012) describen la naturaleza complicada del proceso en Rumania, mientras Sucher y Jindrichovska (2004) analizan la experiencia de la República Checa.…”

Section: Las Niif Y El Desarrollo Económicounclassified

El caso de las normas contables globales: argumentos y evidencias

Tarca

2016

Activos

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<p>Este artículo resume los argumentos a favor de un conjunto común de normas de contabilidad y las fuerzas que han promovido la adopción de las Normas Internacionales de Información Financiera –en adelante NIIF–. El uso generalizado de las NIIF a partir de 2005 ofrece una oportunidad para la investigación empírica sobre sus beneficios. Además, se resumen los resultados de los estudios que son relevantes para evaluar el papel de las NIIF en los mercados de capitales desarrollados y emergentes.</p>

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The Impact of IAS/IFRS on Polish Accounting Regulations and their Practical Implementation in Poland

Cited by 43 publications

References 4 publications

The Prospects of Accounting at Mining Enterprises as a Factor of Ensuring their Sustainable Development

The Prospects of Accounting at Mining Enterprises as a Factor of Ensuring their Sustainable Development

Specifics of IFRS Adoption by Central and Eastern European Countries: Evidence from Research

El caso de las normas contables globales: argumentos y evidencias

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