IFRSs in your Pocket 2008 in Polish
08 Apr 2009
Deloitte Poland has published Sygnalizujemy właściwy kierunek: Praktyczny przewodnik po MSSF 2008 – IFRS in your Pocket 2008 in Polish.
This publication is a translation into Polish of the English language IFRSs in your Pocket 2008 guide updateed to October 2008, and additionally includes a comparison between IFRSs and the accounting requirements of the Polish Accounting Act. As a member of the European Union, Poland requires all listed companies preparing consolidated financial statements to use IFRSs. Poland also requires all banks preparing consolidated financial statements, whether or not listed, to use IFRSs. Some other companies are permitted to use IFRSs in their consolidated or separate financial statements – those that are listed or have filed for admission to public trading and a parent company that is, itself, a subsidiary of an entity that prepares its consolidated financial statements using IFRSs. Other companies follow Polish Accounting Standards.
