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

Marcin Piotr Walkowiak

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.
Author Marcin Piotr Walkowiak (WE / KFP)
Marcin Piotr Walkowiak,,
- Department of Public Finance
Journal seriesPoznań 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)
Issue year2014
Vol14
No2
Pages63-79
Publication size in sheets0.8
Keywords in EnglishIFRS, tax depreciation, harmonisation of accounting standards, fi nancial reporting
URL http://www.ebr.edu.pl/pub/2014_2_63.pdf
Languageen angielski
File
Walkowiak_2014_2_63.pdf 241.05 KB
Score (nominal)15
ScoreMinisterial score = 7.0, 04-04-2019, ArticleFromJournal
Ministerial score (2013-2016) = 15.0, 04-04-2019, ArticleFromJournal
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