Zakres informacji w sprawozdaniu finansowym jednostek mikro i małych
The study describes the criteria of classification of entities as small and medium as well as the rules of preparing their financial statements. The Accounting Act determines the scope of information presented in financial statements as well as possibilities of the use of simplifications related to...
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| Format: | Article |
| Language: | English |
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Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
2015-01-01
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| Series: | Ekonomiczne Problemy Usług |
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| Online Access: | https://wnus.edu.pl/epu/pl/issue/133/article/1584/ |
| _version_ | 1811287987995017216 |
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| author | Ksenia Czubakowska |
| author_facet | Ksenia Czubakowska |
| author_sort | Ksenia Czubakowska |
| collection | DOAJ |
| description | The study describes the criteria of classification of entities as small and medium as well as the rules of preparing their financial statements. The Accounting Act determines the scope of information presented in financial statements as well as possibilities of the use of simplifications related to them. The aim of the paper is to present the changes in legal regulations related to carrying out the business activity as well as changes in financial reporting of micro and small entities. To realize the aim, legal acts and primary sources in the form of management commentaries and financial statements were used. |
| first_indexed | 2024-04-13T03:29:11Z |
| format | Article |
| id | doaj.art-1e2b6920310e42108a57551e2b059d32 |
| institution | Directory Open Access Journal |
| issn | 1896-382X 2353-2866 |
| language | English |
| last_indexed | 2024-04-13T03:29:11Z |
| publishDate | 2015-01-01 |
| publisher | Wydawnictwo Naukowe Uniwersytetu Szczecińskiego |
| record_format | Article |
| series | Ekonomiczne Problemy Usług |
| spelling | doaj.art-1e2b6920310e42108a57551e2b059d322022-12-22T03:04:33ZengWydawnictwo Naukowe Uniwersytetu SzczecińskiegoEkonomiczne Problemy Usług1896-382X2353-28662015-01-0112010.18276/epu.2015.120-02Zakres informacji w sprawozdaniu finansowym jednostek mikro i małychKsenia Czubakowska0Uniwersytet SzczecińskiThe study describes the criteria of classification of entities as small and medium as well as the rules of preparing their financial statements. The Accounting Act determines the scope of information presented in financial statements as well as possibilities of the use of simplifications related to them. The aim of the paper is to present the changes in legal regulations related to carrying out the business activity as well as changes in financial reporting of micro and small entities. To realize the aim, legal acts and primary sources in the form of management commentaries and financial statements were used.https://wnus.edu.pl/epu/pl/issue/133/article/1584/the definition of small and micro entitiescharacteristics and examples of financial statements |
| spellingShingle | Ksenia Czubakowska Zakres informacji w sprawozdaniu finansowym jednostek mikro i małych Ekonomiczne Problemy Usług the definition of small and micro entities characteristics and examples of financial statements |
| title | Zakres informacji w sprawozdaniu finansowym jednostek mikro i małych |
| title_full | Zakres informacji w sprawozdaniu finansowym jednostek mikro i małych |
| title_fullStr | Zakres informacji w sprawozdaniu finansowym jednostek mikro i małych |
| title_full_unstemmed | Zakres informacji w sprawozdaniu finansowym jednostek mikro i małych |
| title_short | Zakres informacji w sprawozdaniu finansowym jednostek mikro i małych |
| title_sort | zakres informacji w sprawozdaniu finansowym jednostek mikro i malych |
| topic | the definition of small and micro entities characteristics and examples of financial statements |
| url | https://wnus.edu.pl/epu/pl/issue/133/article/1584/ |
| work_keys_str_mv | AT kseniaczubakowska zakresinformacjiwsprawozdaniufinansowymjednostekmikroimałych |