O standardach rachunkowości : zasady czy reguły

• Autorzy: Marek Masztalerz

Warianty tytułu

About Accounting Standards : Principles or Rules

• Języki publikacji: PL

Abstrakty

Celem artykułu jest analiza pojęć "zasada" i "reguła" w kontekście globalnego procesu standaryzacji rachunkowości. Do uściślenia tych terminów wykorzystano koncepcję Ronalda Dworkina. Przedstawiono również zalety i wady rachunkowości opartej na regułach i rachunkowości opartej na zasadach. (abstrakt oryginalny)

EN

The purpose of this paper is to analyze the terms "principle" and "rule" in the light of global accounting standardization process. In order to explain these terms Ronald Dworkin's concept is used. The advantages and disadvantages of rules-based accounting and principles-based accounting are presented and discussed. (original abstract)

Słowa kluczowe

PL

Standardy rachunkowości; Zasady rachunkowości; Globalizacja

EN

Accounting standards; Accounting principles; Globalization

• Czasopismo: Zeszyty Teoretyczne Rachunkowości
• Rocznik: 2012
• Tom: 66
• Numer: nr 122
• Strony: 123-131

Twórcy

autor

Marek Masztalerz

• Uniwersytet Ekonomiczny w Poznaniu

Bibliografia

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