The impact of culture on interpreting International Financial Reporting Standards in Poland. A comparative analysis with Germany and Great Britain

Jerzy Gierusz , Katarzyna Koleśnik , Sylwia Silska-Gembka


Author Jerzy Gierusz (FM / DA)
Jerzy Gierusz,,
- Department of Accounting
, Katarzyna Koleśnik (FM / DA / FAU)
Katarzyna Koleśnik,,
- Financial Accounting Unit
, Sylwia Silska-Gembka (FM / DA / FAU)
Sylwia Silska-Gembka,,
- Financial Accounting Unit
Journal seriesZeszyty Teoretyczne Rachunkowości, ISSN 1641-4381, e-ISSN 2391-677X, (B 15 pkt)
Issue year2014
Vol78 (134)
Keywords in Polishkultura, rachunkowość, MSSF
Keywords in Englishculture, accounting, IFRS
Languageen angielski
Score (nominal)15
ScoreMinisterial score = 8.0, ArticleFromJournal
Ministerial score (2013-2016) = 15.0, ArticleFromJournal
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* presented citation count is obtained through Internet information analysis and it is close to the number calculated by the Publish or Perish system.