Koncepcja sprawozdawczości finansowej mikropodmiotów – przyczynek do dyskusji
Financial reporting concept of micro entities – discussion paper

Summary/Abstract: The situation on the financial markets shows that reducing administrative burdens is important for boosting economy and that strong joint effort to reduce administrative burdens for micro, small and medium-sized enterprises is necessary. It was concluded in Directive 2012/6/UE on the annual accounts of certain types of companies as regards micro-entities. It gives the opportunity to provide for exemptions from certain obligations of financial reporting. In accordance with it the above paper presents a proposal of financial reporting concept for micro-entities. It is aimed for further discussion and should be a starting point in the process of finding the last solution.

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