Comparative Analysis of Selected Elements of Polish and Spanish Accounting System

• Autorzy: Burchart Renata , Soldevila de Monteys Ramon
• Języki publikacji: EN

Abstrakty

EN

The article presents the history and premises of revolts of accounting and basic rules of double-entry bookkeeping system, which is international, so is the same both in Poland and Spain. The comparative analysis verifies, the existence of many similarities and only a few differences between Polish and Spanish annual accounts. Differences in both countries between a structure of balance sheet and income statement are of a minor character. There are different economic conditions for firms in both countries which can prepare the abbreviated format for annual accounts. The analysis of documents shows that Spanish General Accounting Plan is much more precise (359 pages) then Polish Act of Accounting (137 pages).

Słowa kluczowe

EN

history of accounting; rules of accounting; structure of Polish and Spanish annual; accounts; regular balance sheet; abbreviated balance sheet; income statment

• Wydawca: Uniwersytet Warmińsko-Mazurski w Olsztynie
• Czasopismo: Olsztyn Economic Journal
• Rocznik: 2013
• Tom: 8
• Numer: 2
• Strony: 135-149

Daty

wydano

2013-06-30

Twórcy

autor

Burchart Renata

• Faculty of Economics, Department of Accounting, University of Warmia and Mazury in Olsztyn

autor

Soldevila de Monteys Ramon

• Faculty of Economics and Business, University Abat Oliba CEU in Barcelona

Bibliografia

• The Act of Accounting from 29th of September 2004. (Dz.U. 2013, poz. 330)
• AEAT, Tax colection Monthly. July 2011.
• Amat O. 2008. Analisis integral de empresas. Profit, Barcelona.
• Główny Urząd Statystyczny, www.stat.gov.pl/gus (17.04.2012).
• Matuszewicz J., Matuszewicz P. 2009. Rachunkowość od podstaw. Finans-Servis. Warszawa.
• Martin F.Y., Soldevila R. 2013. Calculo y modelos de costes. Hoteles y Restaurantes. Ediciones Centro de Estudios Financieros. Barcelona.
• Rabaseda J., Tarres. 2010. El compendi d'Antich Rocha. Ajuntament de Girona.
• Retrato de las Pymes 2012. Ministerio de Industria, Energia y Turismo. Espana.
• The Spanish General Accounting Plan. RD.1514/07, from 16th of November 2007.
• Turyna J. 2006. Standardy sprawozdawczości finansowej. MSR.
• US GAAP. UoR. Difin. Warszawa.
• www.world-adventure.net/kraj.php7kvid (17.04.2012).
• www.accounting.pl, www.accounting.pl.en.taxes (10.03.2012).
• www.PiT.pl, www.pit.pl (17.04.2012).