摘要：For proper understanding of the harmonization process in accounting and for passing judgments about its rightness it is necessary to analyze the progress of the accounting systems from the historical point of view.This article presents the history of the accounting law in Germany with respect to the importance of this country and its representatives for the evolution of the continental accounting model.The research methods include analysis during foreign literature study, and deduction and synthesis for formulating the conclusions.Analysis of the latest amendments to the German commercial code shows a change in the direction of development of the German accounting system – from the traditional continental model towards the so-called mixed model.
其他摘要：Do prawidłowego pojmowania procesu harmonizacji rachunkowości i formułowania opinii na temat słuszności jego przebiegu niezbędne jest spojrzenie na rozwój systemów rachunkowości z perspektywy historycznej. W niniejszym opracowaniu przedstawiono historię p
