Economics and Business Review

ISSN 2392-1641
e-ISSN 2450-0097

Poznań University of Economics - Poland

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Volume 14 Number 2 pp. 63-79

Marcin Piotr Walkowiak

Pozna&#
3

2

4
; University of Economics, Poland

Vestiges of British, German and Polish tax depreciation and amortization regulations in IFRS financial statements

Abstract: The article compares accounting estimates in IFRS financial statements of manufacturing companies. It shows that after adopting IFRS nation-specific assumptions remained. In all analysed countries there was a tendency to use policies that were based on national laws. The borrowing of laws was more visible in Poland and Germany than in the UK. The accounting policies of companies were mostly based on national tax and accounting laws. When making subjective decisions concerning accounting policies companies tended to base their choice on national law regulations.(original abstract)
pub/2014_2_63.pdf Full text available in in Adobe Acrobat format:
http://www.ebr.edu.pl/volume14/issue2/2014_2_63.pdf
Keywords: International Financial Reporting Standard, Accounting, Financial reporting, Międzynarodowe Standardy Sprawozdawczości Finansowej (MSSF), Rachunkowość, Sprawozdawczość finansowa

For citation:

MLA Walkowiak, Marcin Piotr. "Vestiges of British, German and Polish tax depreciation and amortization regulations in IFRS financial statements." Economics and Business Review EBR 14.2 (): 63-79.
APA , (). Vestiges of British, German and Polish tax depreciation and amortization regulations in IFRS financial statements. Economics and Business Review EBR 14(2), 63-79
ISO 690 WALKOWIAK, Marcin Piotr. Vestiges of British, German and Polish tax depreciation and amortization regulations in IFRS financial statements. Economics and Business Review EBR, , 14.2: 63-79.