International Accounting Standards (IAS)

PULSAR program produces regular reports to inform donors, participants and other stakeholders of how the programs are developing. These progress reports summarize the activities carried out under the program and outline how the experience gained will be used to improve the design of the next stages of the program.

Public Sector Accounting and Reporting Program (PULSAR) aims to support the enhancement of participating countries’ Public Sector Accounting (PSA) and financial reporting frameworks in line with international standards and in accordance with good practices, in order to improve government accountability, transparency, and performance.

This report is available in both English and Polish and contains an analysis of domestic and international accounting standards applicable to financial instruments. It also features a review of literature available on the subject as well as practical information and case studies. In conclusion, the report proposes enhancements to existing legislation to ensure compliance with EU laws and regulations, in particular with Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements.

This study is available in both English and Polish and includes an analysis of domestic and international accounting standards applicable to business combinations. It also features a review of literature available on the subject as well as practical information and case studies. In conclusion, the report proposes enhancements to existing legislation to ensure compliance with EU laws and regulations, in particular with Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements.