3760885950

172 Aneta Wszelaki

DIFFERENCES IN THE PREPARATION OF THE FINANCIAL STATEMENTS OF THE BANK ACCORDING TO THE ACCOUNTING ACT AND INTERNATIONAL FINANCIAL REPORTING STANDARDS

Abstract: Purpose - This article aims to identify differences in preparing the financial statements of the bank according to the applicable accounting regulations - Accounting Act and International Financial Re-porting Standards (IFRS/IAS) and the possible consequences of the existence of these differences. Design/methodology/approach - The article uses a national literaturę in this area and legislation. Were ana-lyzed and compared to existing laws and sample financial statements of banks, preparing financial reports according to the Accounting Act and International Financial Reporting Standards.

Findings - This article is an attempt to answer the ąuestion of what rules apply in preparing the financial statements of the bank according to the regulations of the Accounting Act and International Financial Reporting Standards, on the difficulties faced by accountants preparing such a report, and what conseąuences arise from the resulting differences in preparing the financial statements of the bank.

Originality/vaIue - Indication in the article of rules and differences in preparing the financial statements of the bank according to the Accounting Act and International Financial Reporting Standards is a valuable indication not only to the chief accountants of the bank, as well as for bank customers and other users of financial statements of the bank.

Keywords: financial statements, international financial reporting standards, accounting act

Cytowanie

Wszelaki A. (2014), Różnice w sporządzaniu sprawozdania finansowego banku według Ustawy o rachunkowości i Międzynarodowych Standardów Sprawozdawczości Finansowej, Zeszyty' Naukowe Uniwersytetu Szczecińskiego nr 832, „Finanse, Rvnki Finansowe, Ubezpieczenia " nr 71, s. 159-172; www.wneiz.pl/frfu.

Wyszukiwarka

Podobne podstrony:
172 Aneta Wszelaki DIFFERENCES IN THE PREPARATION OF THE FINANCIAL STATEMENTS OF THE BANK ACCORDING
172 Aneta Wszelaki DIFFERENCES IN THE PREPARATION OF THE FINANCIAL STATEMENTS OF THE BANK ACCORDING
kinetics of neutralizing antibody induction leading to differences in the amount of virus reaching a
Saving the Answer File When you finish creating the answer file, save it in one of two ways, accordi
12166583?940710911463316051136 n Recłamatlon Tłw firtsł In tht o pfocgw of clowna a m rwtoring
ENGINE OVERHAULAssembly (Cont d) 2. Select suitable thickness of main bearing according to the follo
silver wattle 2 SILYER WATTLE INSTRUCTIONS FLOWERS Yellow (Flowers wory in 1he number of pomts) Work
1545930e857341084854195611681 n lOCfe ii Kivm a Im;m jbowti in Figurę I, madę of alummurii and subj
4 Tobie I. Characteristics of r-and K-strategy according to Pianka (1978) with data from Walter
PICT0037 Ć1.ASSIFICATION OF PLANETARY SATELLITES (ACCORDING TO ORBITAL DYNAMICS) (Burns: Satellites.
258 Arquivos de Zoologia The resuit of only one tree demonstrates the high degree of morphological d
1. How does the location of muscle in an animal affect your choice of cookery method for the prepara
Logistyka - nauka Managing logistics projects in the enterprise Abstract Methodology of preparing th

więcej podobnych podstron