in Poland. Companies are required to prepare their financial statements in conformity with Polish accounting requirements …This report acknowledges the very significant progress achieved by Poland under the leadership of the Ministry of … Finance, since publication of the first accounting and auditing ROSC report in July 2002. This report provides an assessment …

This report provides an assessment of accounting and auditing practices in Poland using international standards as a … benchmark, while focusing on the institutional framework and application of given standards. In the recent past, Poland has … taken steps in reducing the gap between Polish Accounting Regulations and International Accounting Standards. This is …