Publication:
Review of Polish and International Accounting Standards in Scope of Financial Instruments

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dc.contributor.authorBakalarski, Tomasz
dc.date.accessioned2016-08-04T16:01:42Z
dc.date.available2016-08-04T16:01:42Z
dc.date.issued2014-07
dc.description.abstractDetailed principles of accounting for financial instruments have been prescribed in Financial Instruments Regulation, but some general principles in that area have also been outlined in the Accounting Act. According to article 3, paragraph 1, point 23 of the accounting act, financial instrument is defined as any contract giving rise to financial assets of one entity and a financial liability or an equity instrument of another entity, on condition that the contract concluded by two or more parties clearly results in economic effects, irrespective of whether the execution of contractual rights or obligations in unconditional or conditional. Financial assets include: monetary assets (assets in the form of domestic currency, foreign currencies and foreign exchange instruments and other financial assets, in particular accrued interest on financial assets, equity instruments issued by other entities, and contractual right to receive monetary assets or to exchange financial instruments with another entity under favorable conditions. Equity instruments are defined as contracts which give right to assets of an entity which remain after satisfying or securing all its creditors, as well as an obligation of an entity to issue or deliver its own equity instruments, in particular shares, share options or warrants.en
dc.identifierhttp://documents.worldbank.org/curated/en/2016/06/26504307/review-polish-international-accounting-standards-scope-financial-instruments
dc.identifier.doi10.1596/24802
dc.identifier.urihttps://hdl.handle.net/10986/24802
dc.languageEnglish
dc.language.isoen_US
dc.publisherWorld Bank, Vienna
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectHOLDING
dc.subjectSPOT PRICE
dc.subjectEQUITY INSTRUMENT
dc.subjectINTEREST INCOME
dc.subjectEQUIPMENT
dc.subjectACCOUNTING
dc.subjectINTANGIBLE ASSETS
dc.subjectDEPOSITS
dc.subjectVALUATION
dc.subjectDEBTORS
dc.subjectINTEREST
dc.subjectRATE OF RETURN
dc.subjectFIXED INTEREST RATE
dc.subjectOPTION
dc.subjectPUT OPTION
dc.subjectCREDIT RATING AGENCIES
dc.subjectREVENUES
dc.subjectPORTFOLIO
dc.subjectFOREIGN EXCHANGE RISK
dc.subjectLOAN
dc.subjectFINANCIAL STATEMENT
dc.subjectPAR VALUE
dc.subjectPROBABILITY OF DEFAULT
dc.subjectMUTUAL FUNDS
dc.subjectBANKRUPTCY
dc.subjectDISCLOSURE REQUIREMENT
dc.subjectPREPAYMENT
dc.subjectCASH FLOWS
dc.subjectINSTRUMENTS
dc.subjectREPAYMENT SCHEDULE
dc.subjectCONVERSION
dc.subjectAMOUNT OF CAPITAL
dc.subjectLIEN
dc.subjectDERIVATIVES
dc.subjectCOMMERCIAL CODE
dc.subjectCURRENCY
dc.subjectINTEREST EXPENSE
dc.subjectDOMESTIC CURRENCY
dc.subjectSETTLEMENT DATE
dc.subjectDEBTS
dc.subjectRISK FACTOR
dc.subjectFOREIGN CURRENCIES
dc.subjectEXCHANGE RATES
dc.subjectFINANCIAL INSTITUTIONS
dc.subjectBROKERAGE HOUSES
dc.subjectDEBT
dc.subjectMARKETS
dc.subjectINFLATION RATE
dc.subjectSETTLEMENT
dc.subjectPUBLIC MARKET
dc.subjectCOMPANY LAW
dc.subjectBROKERAGE HOUSE
dc.subjectVARIABLE RATE
dc.subjectBORROWING COSTS
dc.subjectEQUITIES
dc.subjectINVENTORY
dc.subjectINVESTMENT STRATEGY
dc.subjectPENSION FUNDS
dc.subjectCOMMODITY PRICE
dc.subjectFUTURE CASH FLOWS
dc.subjectBANK DEPOSITS
dc.subjectTRANSACTIONS
dc.subjectCREDIT LOSSES
dc.subjectINTERNATIONAL STANDARDS
dc.subjectINTEREST RATE SWAP
dc.subjectINTEREST PAYMENTS
dc.subjectGOOD
dc.subjectPENSION FUND ASSETS
dc.subjectFIXED INTEREST
dc.subjectFAIR VALUES
dc.subjectFUTURES CONTRACT
dc.subjectDERIVATIVE
dc.subjectDERIVATIVE INSTRUMENT
dc.subjectTURNOVER
dc.subjectFUTURE
dc.subjectMARKET PRICES
dc.subjectTREASURY BILLS
dc.subjectACTIVE MARKET
dc.subjectMONETARY ASSETS
dc.subjectRISK EXPOSURE
dc.subjectPRICE CHANGES
dc.subjectDEBT SECURITIES
dc.subjectISSUANCE
dc.subjectSHARES
dc.subjectFACE VALUE
dc.subjectGRACE PERIOD
dc.subjectSECURITIES
dc.subjectLEASE AGREEMENT
dc.subjectTREASURY
dc.subjectCREDIT RISK
dc.subjectSHAREHOLDERS
dc.subjectINSURANCE
dc.subjectCURRENCIES
dc.subjectINTANGIBLE
dc.subjectACCOUNTING STANDARDS
dc.subjectINVESTMENTS IN EQUITY
dc.subjectMUTUAL FUND
dc.subjectTREASURY BONDS
dc.subjectDEBT RESTRUCTURING
dc.subjectSHORT MATURITY
dc.subjectINVESTMENT ACTIVITY
dc.subjectDISCOUNTS
dc.subjectFINANCIAL ASSETS
dc.subjectVARIABLE INTEREST RATE
dc.subjectCURRENCY RISK
dc.subjectINVESTMENT INCOME
dc.subjectLENDING
dc.subjectINSURANCE COMPANIES
dc.subjectMATURITIES
dc.subjectBANKING LAW
dc.subjectLIMITED LIABILITY
dc.subjectLIABILITIES
dc.subjectMARKET QUOTATIONS
dc.subjectLONG-TERM ASSETS
dc.subjectCASH FLOW
dc.subjectDEPOSIT
dc.subjectBROKERAGE
dc.subjectLIABILITY
dc.subjectLIQUIDATION
dc.subjectSTOCK
dc.subjectDERIVATIVE INSTRUMENTS
dc.subjectFUTURES
dc.subjectSALE OF SECURITIES
dc.subjectAMOUNT OF LOANS
dc.subjectSUPERVISORY AUTHORITY
dc.subjectLIFE INSURANCE
dc.subjectFOREIGN CURRENCY RISK
dc.subjectGUARANTEES
dc.subjectINTEREST RATE
dc.subjectMATURITY DATE
dc.subjectEXCHANGE
dc.subjectSTOCK MARKET
dc.subjectLIQUIDITY
dc.subjectTAX COLLECTION
dc.subjectDEBTOR
dc.subjectLONG-TERM LIABILITIES
dc.subjectDISCLOSURE REQUIREMENTS
dc.subjectFINANCIAL STATEMENTS
dc.subjectBONDS
dc.subjectDISCOUNT
dc.subjectINVESTMENT ACTIVITIES
dc.subjectLOAN AGREEMENT
dc.subjectWARRANTS
dc.subjectTAX
dc.subjectLONG-TERM INVESTMENT
dc.subjectRESERVE
dc.subjectTRANSACTION COST
dc.subjectCREDITORS
dc.subjectINFLATION
dc.subjectINTERNATIONAL BANK
dc.subjectCREDITOR
dc.subjectPENSION
dc.subjectGROUP LOAN
dc.subjectBUDGET
dc.subjectINFORMATION DISCLOSURE
dc.subjectMATURITY
dc.subjectSHORT-TERM INSTRUMENTS
dc.subjectFOREIGN MARKETS
dc.subjectVALUATION CHANGES
dc.subjectCREDIT UNIONS
dc.subjectPRIMARY MARKET
dc.subjectPORTFOLIOS
dc.subjectCONTRACTS
dc.subjectTRADING
dc.subjectINTEREST RATES
dc.subjectOPTIONS
dc.subjectRETURN
dc.subjectSEPARATE ASSET
dc.subjectOPEN-END FUNDS
dc.subjectACCOUNTS RECEIVABLE
dc.subjectLOANS
dc.subjectRESERVES
dc.subjectHOLD TO MATURITY
dc.subjectFINANCE
dc.subjectFOREIGN CURRENCY
dc.subjectMARKET PRICE
dc.subjectMARKET INTEREST RATE
dc.subjectEXPENDITURE
dc.subjectSINGLE ASSET
dc.subjectEQUITY
dc.subjectTRANSACTION
dc.subjectECONOMIC RISKS
dc.subjectISSUERS OF SECURITIES
dc.subjectVALUE OF ASSETS
dc.subjectASSET VALUE
dc.subjectFINANCIAL CRISIS
dc.subjectMARKET DATA
dc.subjectRETURNS
dc.subjectSHORT-TERM DEBT
dc.subjectBUDGETS
dc.subjectFINANCIAL INSTRUMENTS
dc.subjectMATURITY DATES
dc.subjectPRICE RISK
dc.subjectFINANCIAL INSTRUMENT
dc.subjectCONTRACT
dc.subjectREPAYMENT
dc.subjectAMORTIZATION
dc.subjectPROPERTY
dc.subjectFINANCIAL ASSET
dc.subjectFAIR VALUE
dc.subjectAMOUNT OF CREDIT
dc.subjectBALANCE SHEET
dc.subjectTRANSACTION COSTS
dc.subjectDEFAULT
dc.subjectHEDGES
dc.subjectMARKET
dc.subjectFOREIGN EXCHANGE
dc.subjectCREDIT RATING
dc.subjectLEASE AGREEMENTS
dc.subjectMARKET VALUE
dc.subjectLONG-TERM INVESTMENTS
dc.subjectMICRO- ENTERPRISES
dc.subjectEQUITY INSTRUMENTS
dc.subjectINTERESTS
dc.subjectGOODS
dc.subjectVALUATION CHANGE
dc.subjectFIXED ASSETS
dc.subjectSECURITY
dc.subjectFINANCIAL MARKET
dc.subjectDEBT INSTRUMENTS
dc.subjectLOSS STATEMENT
dc.subjectINVESTMENT
dc.subjectNATIONAL BANK
dc.subjectINVESTMENT PORTFOLIO
dc.subjectSHARE
dc.subjectCONTRACTUAL OBLIGATION
dc.subjectCOLLATERAL
dc.subjectFINANCIAL INFORMATION
dc.subjectFINANCIAL MARKETS
dc.subjectGROUP LOANS
dc.subjectOPEN-END FUND
dc.subjectREVENUE
dc.subjectPROFIT
dc.subjectINVESTMENTS
dc.subjectLOAN CONTRACTS
dc.subjectRISK MANAGEMENT
dc.subjectDEBT INSTRUMENT
dc.subjectINTEREST RATE RISK
dc.subjectPENSION FUND
dc.subjectEXCHANGE RATE
dc.subjectINSTRUMENT
dc.subjectVALUATION DATE
dc.subjectPROFITS
dc.subjectBROKERAGES
dc.subjectSECONDARY MARKET
dc.subjectHEDGE
dc.subjectCREDIT INSTITUTIONS
dc.subjectGUARANTEE
dc.subjectSWAP
dc.subjectREAL PROPERTY
dc.titleReview of Polish and International Accounting Standards in Scope of Financial Instrumentsen
dc.title.alternativePrzegląd polskich i międzynarodowych standardów rachunkowości w zakresie instrumentów finansowychen
dc.typeReporten
dc.typeRapportfr
dc.typeInformees
dspace.entity.typePublication
okr.crossref.titleReview of Polish and International Accounting Standards in Scope of Financial Instruments
okr.date.disclosure2016-06-19
okr.date.doiregistration2025-05-05T11:27:12.605714Z
okr.doctypePublications & Research
okr.doctypePublications & Research::Working Paper
okr.docurlhttp://documents.worldbank.org/curated/en/2016/06/26504307/review-polish-international-accounting-standards-scope-financial-instruments
okr.guid865331468195549039
okr.guid517181468184435672
okr.identifier.externaldocumentum090224b0843df98d_1_0
okr.identifier.internaldocumentum26504307
okr.identifier.report106060
okr.importedtrue
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2016/06/20/090224b0843df98d/1_0/Rendered/PDF/Review0of0poli0inancial0instruments.pdfen
okr.topicFinance and Financial Sector Development::Bankruptcy and Resolution of Financial Distress
okr.topicFinance and Financial Sector Development::Banks & Banking Reform
okr.topicFinance and Financial Sector Development::Financial Regulation & Supervision
okr.topicPrivate Sector Development::Corporate Data and Reporting
okr.topicPrivate Sector Development::Legal Regulation and Business Environment
okr.unitFinancial Reporting (WFAFR)
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