We outline the process of implementation of the accounting Directive 2013/34/EU by the Republic of Poland in the context of references to IFRS. The purpose of the article is to determine to what extent IFRS are used by actors taking part in the legislative and enforcement processes. The...

According to the theory, there are reasons to assume that non-profit institutions (NPI) behave specifically, in the way that is significantly different from the behaviour typical for both for-profit and public service providers. We focus on the research question whether NPIs, in tough times of...

This Technical Assistance Report discusses the findings and recommendations made by the IMF mission about building forward estimates and standardizing the chart of accounts in Poland. The workshops identified a range of cross-cutting issues, with recommendations provided for how to apply them...