Kamieniecka M. Recognition and valuation of revenues according to the Polish Accountancy Act and IAS/IFRS - comparative approach / M. Kamieniecka // Вісн. Нац. ун-ту "Львів. політехніка". - 2012. - № 721. - С. 14-19. - Библиогр.: 12 назв. - англ.
The article is devoted to recognition and valuation of revenues in financial report as an important economic category in every enterprise. Differences between principles applying in IAS/IFRS and the Polish Accountancy Act were addressed.