presents the development of accounting in its historical perspective focusing on such events as the partitions of Poland, wars …’s membership in the European Union. The authors discuss the relationships between tax and financial accounting and identify the … main users of information generated by the accounting system; also, they describe the Polish capital market as well the …

Estonian accounting legislation and financial reporting and potentially contributes to the understanding of Estonian … international financial reporting standards’ implementation issues. The authors have analyzed the history of Estonian accounting … legislation from 1990 until 2013 and have divided the integration of Estonian accounting system to the framework of IFRSs into two …