The Polish Wikipedia (pl.wikipedia.org) is the Polish-language edition of Wikipedia, it now has around 1,023,000 articles, making it the ninth-largest Wikipedia edition overall, the largest for a language which is official in only one country. It is also probably the first edition of Wikipedia with articles about postindustrial accounting and finance.
This is my translation of a part of the entry for „Financial accounting” (in polish: „Rachunkowość finansowa”):
Accounting for competence assets and intelellctual capital
(in polish: Rachunkowość aktywów kompetencyjnych i kapitału intelektualnego)
The traditional financial accounting records of material wealth is not able to provide an image of intangible factors of production typical of the knowledge-based economy. This gap in the accounting system complements a new branch of accounting, namely financial accounting for competence assets and intellectual capital. Accounting for competence assets and intellectual capital allows you to enter into the books of the entity the knowledge worker competencies valued in the monetary terms and indicate their sources, then is possible to show in financial statments a true and fair view of knowledge-based enterprise. At the current stage of development of accounting it is not sanctioned legally mandatory part of the accounting system. However, its use provides a complete picture of the enterprise according to the principle of substance over form.
My english is far from an excellence, but I hope that reader is able to understand it. Is not? :-)
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