Vestiges of British, German and Polish tax depreciation and amortization regulations in IFRS financial statements
Marcin Piotr Walkowiak
AbstractThe 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.
|Journal series||Poznań University of Economics Review, [Poznan University of Economics Review, Economics and Business Review], ISSN 2392-1641, e-ISSN 2450-0097, [1643-5877], (B 15 pkt)|
|Publication size in sheets||0.8|
|Keywords in English||IFRS, tax depreciation, harmonisation of accounting standards, fi nancial reporting|
|Score|| = 7.0, 04-04-2019, ArticleFromJournal|
= 15.0, 04-04-2019, ArticleFromJournal
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