Zadania rachunkowości małych przedsiębiorstw a projekt MSSF dla małych i średnich jednostek
Objectives of accounting for small entities and the exposure draft of the IFRS for Small and Medium-sized Entities

Summary/Abstract: The paper presents problems related to defining „small entity” and realization of the many tasks which should be performed by accounting such an entity. It also discusses the Exposure Draft of the International Financial Reporting Standard for Small and Medium-sized Entities and attempts to assess it. It expresses a view that the Exposure Draft of the Standard does not take into account the relation between costs and benefits of its using in small entities not being obliged to have their financial statements audited and published.

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