Accounting Vouchers and Principles of Bookkeeping : Expectations in 21st Century

The current regulations and practices related to accounting vouchers and bookkeeping in Poland, including cross-cutting tax regulations, were assessed and compared with selected EU countries (France, Germany and UK). The study was undertaken at the...

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Bibliographic Details
Main Authors:	Olszewska, Irena, Wołczyńska, Monika
Format:	Working Paper
Language:	English en_US
Published:	World Bank, Vienna 2016
Subjects:	TERRORISM ACCOUNTING PRINCIPLES HOLDING LIABILITY FOREIGN CAPITAL EQUIPMENT INTANGIBLE ASSETS ACCOUNTING WAREHOUSE ACCOUNTING PRACTICES LIQUIDATION INTERNATIONAL CAPITAL DEED STOCK VALUATION INFORMATION TECHNOLOGY SALES INTEREST DEPRECIATION FOREIGN ENTERPRISES PROPERTY RIGHTS OPTION EXCHANGE BANKING SYSTEM NOTARY TAX OBLIGATION SELLING REVENUES FINANCIAL STATEMENTS IMAGE SETTLEMENT PERIODS FINANCIAL STATEMENT ACCOUNTING THEORY TAX OWNERSHIP INCOME TAX QUALITY MARKET PRACTITIONERS BANKRUPTCY ACCOUNTING SOFTWARE REPORTING INTERNATIONAL BANK CREDITORS PENSION CASH FLOWS BILLS CREDIBILITY ACCOUNTING SERVICES FOREIGN MARKETS STATEMENT REQUIREMENTS SALE OF PROPERTY COMMERCIAL CODE CURRENCY CREDIT UNIONS ACCOUNTING POLICIES CONTRACTS PERSONAL INCOME FOREIGN CURRENCIES SOCIAL INSURANCE FUND TRADING OPTIONS INVESTMENT FUNDS GLOBALIZATION CRITERIA MARKETS DEBT FINANCIAL REPORTING RETURN STATUTORY AUDITORS SETTLEMENT PUBLIC FINANCE FINANCIAL YEARS LOANS BILLING INVENTORY PENSION FUNDS FINANCIAL SYSTEM DUE DILIGENCE ACCOUNT FINANCE FOREIGN CURRENCY TAXES CIVIL CODE TRANSACTIONS RESOURCES EQUITY INCOME TAXES TRANSACTION AUDITED FINANCIAL STATEMENTS VALUE OF ASSETS GOOD FRAUD ACCOUNTANTS AUDITORS EXPENSES CASH TRANSACTIONS BILLS OF EXCHANGE TURNOVER FUTURE PENSIONS CASH PAYMENTS RETURNS ACCOUNTANCY CONTRACT MAINTENANCE AMORTIZATION PROPERTY ISSUANCE COST ACCOUNTANT INVENTORY OF ASSETS BALANCE SHEET MARKET FINANCIAL REPORTING STANDARDS TRADE UNIONS COMMERCIAL CONTRACTS ACCOUNTING DOCUMENTS SECURITIES POOLING OF INTERESTS COMMERCIAL LAW ACCOUNTING STANDARD ACCOUNTING SYSTEMS INSURANCE BOOKKEEPING CURRENCIES PAYROLL INTERESTS GOODS FIXED ASSETS SECURITY LEGAL SYSTEM INTANGIBLE BANK LOANS ACCOUNTING STANDARDS DURABLE FINANCIAL MARKET STOCKS LOSS STATEMENT INVESTMENT BUSINESS SHARE IMMOVABLE PROPERTY BALANCE SHEETS FINANCIAL INFORMATION ACCOUNTING PROCEDURES FUND ACCOUNTING PAYROLL RECORDS COOPERATIVES REVENUE PROFIT CASH BALANCES ACCOUNTS CHECK AUDIT INSURANCE COMPANIES EXCHANGE RATE BANKING LAW CUSTOMERS PHYSICAL SECURITY SECURITIES LAW LIMITED LIABILITY LIABILITIES COMMON LAW ACCOUNTING RECORDS IMPLEMENTATION GUARANTEE AUDITING TAX OBLIGATIONS
Online Access:	http://documents.worldbank.org/curated/en/2016/06/26468982/ http://hdl.handle.net/10986/24799

Internet

http://documents.worldbank.org/curated/en/2016/06/26468982/
http://hdl.handle.net/10986/24799

Accounting Vouchers and Principles of Bookkeeping : Expectations in 21st Century

Internet

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