Financial Reporting in Poland: Privatization of Select Firms Traded on the Warsaw Stock Exchange Page: 3
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de la Rosa, Denise. Financial reporting in Poland:
Privatization of select firms traded on the Warsaw Stock
Exchange. Doctor of Philosophy (Accounting), December, 1996,
215 pp., 12 tables, 2 appendices, references, 188 titles.
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.
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De la Rosa, Denise M. (Denise Mary), 1949-. Financial Reporting in Poland: Privatization of Select Firms Traded on the Warsaw Stock Exchange, dissertation, December 1996; Denton, Texas. (https://digital.library.unt.edu/ark:/67531/metadc278962/m1/3/?q=aRCHIVES: accessed May 29, 2024), University of North Texas Libraries, UNT Digital Library, https://digital.library.unt.edu; .