The Centre provides knowledge services and capacity development assistance. Services include analytical and advisory services, learning and skill development, know-how and knowledge transfer, and technical assistance and institutional strengthening. All CFRR publications are available on this site.

Chamber of Auditors of Poland: Institutional Analysis

Publication | 2016

This institutional analysis has three main objectives. Firstly, to provide policy options to the Chamber of Auditors of Poland (KIBR) on the areas remarked on and raised in previous analytical reports, notably the Accounting & Auditing (Update) ROSC report of December 2013. Secondly, to provide policy options to KIBR on the areas that it is specifically considering. And thirdly, to assess KIBR’s performance against matters suggested by IFAC as important in the establishment and development of a professional accountancy body.

Focus Areas

The Audit Market in Poland: Key Statistics and Market Perceptions

Publication | 2016

This report provides a quantitative and qualitative analysis of the audit market in Poland. It features a range of data, including on the estimated number of companies that require audits, the number and type of auditors and audit firms, leading audit firms, and the auditors of the largest companies listed on the Warsaw Stock Exchange.

Focus Areas

The study on accountancy market and professions in Poland

Publication | 2016

The Accounting Market Study has been designed to provide relevant information for multiple uses, including the gathering of statistics for IFAC. It also offers quantitative information and feedback on aspects of the functioning of the accounting market to enable better understanding of the market for regulatory purposes.

Focus Areas

A Comparison of Polish Public Sector GAAP with IPSAS

Publication | 2015

The Report "A Comparison of Polish Public Sector GAAP with IPSAS" dated May 2015 was prepared at the request of the Polish Ministry of Finance as a support to prepare future directions of public sector accounting reform in a response to the Eurostat initiative to promote the harmonization of public sector accounting across the EU including the introduction and adoption of European Public Sector Accounting Standards (EPSAS) based on International Public Sector Accounting Standards (IPSAS).

Focus Areas

Accounting Vouchers and Principles of Bookkeeping - Expectations in 21st Century

Publication | 2015

This study is available in English and Polish. It assesses the current regulations and practices related to accounting vouchers and bookkeeping in Poland, including cross-cutting tax regulations, and compares them with selected EU countries (France, Germany and UK). The study was undertaken at the request of the Polish Ministry of Finance, and funded under the Financial Reporting Technical Assistance Program (FRTAP) by a grant from Switzerland through the Swiss Contribution to the Enlarged European Union.

Focus Areas

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

Publication | 2014

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.

Focus Areas

Study on Accounting Regulation for Business Combinations

Publication | 2014

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.

Focus Areas