Polish Contribution to Discussion about True and Fair View in Accounting

The ongoing harmonization procedure with the European market (the European regulation from the year 2002), based on using international accounting standards, lead to forming of new reforms in the Polish accounting system. The Polish accounting system has made significant changes in the year 2000, compared to the year 1994, especially in the fields of terminology, new measures and national regulations based on the international accounting standards. The authors MacLullich and Katarzyna analyze the last development in the polish accounting system and the influence on true and fair view of accounting. The article disputes with the research carried out in Poland between the years 2000-2001.