Pożądane kierunki zmian w rachunkowości małych i średnich przedsiębiorstw. Wyniki badań ankietowych SKwP w latach 2004–2006
Desirable directions of changes in accounting for small and medium enterprises. Results of research conducted by Accountants Association in Poland i

Summary/Abstract: The paper present the results of research of desirable changes in accounting for small and medium enterprises in Poland. The research has been of questionnaire-type and covers three types of respondents: SME, auditors and lease companies. The results showed the strong need for integration of accounting and tax solutions, and expansion of accounting for SME toward management purposes. Also the implementation of the balance-sheet and the profit and loss account for SME has been strongly recommended. Finally, the respondents recommended the come-back of the duty to have SME financial statements audited at least once every few years.

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