Comparative Analysis of Selected Elements of Polish and Spanish Accounting System
Renata Burchart
Faculty of Economics, Department of Accounting, University of Warmia and Mazury in OlsztynRamon Soldevila de Monteys
Faculty of Economics and Business, University Abat Oliba CEU in BarcelonaResumen
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).
Palabras clave:
history of accounting, rules of accounting, structure of Polish and Spanish annual accounts, regular balance sheet, abbreviated balance sheet, income statmentCitas
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Faculty of Economics, Department of Accounting, University of Warmia and Mazury in Olsztyn
Faculty of Economics and Business, University Abat Oliba CEU in Barcelona
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