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  Partner: UNT Libraries
 Country: Poland
 Language: English
 Collection: UNT Theses and Dissertations
Financial Reporting in Poland: Privatization of Select Firms Traded on the Warsaw Stock Exchange

Financial Reporting in Poland: Privatization of Select Firms Traded on the Warsaw Stock Exchange

Date: December 1996
Creator: De la Rosa, Denise M. (Denise Mary), 1949-
Description: Poland's transition from a centrally-planned economy (CPE) to a market economy began in 1989. Building a market economy out of the failures of a CPE represents an unprecedented process in the history of economic development. At the core of the transition is the privatization of state-owned enterprises (SOEs). Many problems encountered during privatization are accounting related, and before privatization can occur valuation issues must be resolved. What has been the role of accounting in Poland's transition? Accounting is an interactive process that reflects and creates reality. The accounting process facilitates the calculation of the value created by a firm by attempting to trace the flow of resources through the value-creating process, and it identifies, measures, records, summarizes, and reports transactions. How these transactions are internalized determines how they flow through the accounting process, and, because the former SOEs are complex organizations in transition, decisions concerning when and how to record events can be diverse. The primary objective of this study is to provide insight into the accounting transition in Poland by addressing issues of ownership rights, valuation, financial reporting, and disclosure. The research question is: How is accounting transforming and being transformed in Poland? The research question is addressed in ...
Contributing Partner: UNT Libraries
The Rebirth of Poland

The Rebirth of Poland

Date: 1941
Creator: McCarty, Tom R.
Description: A study of the rebirth and development of Poland after World War I.
Contributing Partner: UNT Libraries