Różnice w sprawozdaniach finansowych małych i średnich przedsiębiorstw sporządzonych według ustawy o rachunkowości i projektu Standardu Sprawozdawc
The differences in the accounts of small and medium-sized enterprises according to the Law on Accounting and Financial Reporting Standard for Small

Summary/Abstract: The study presents the most significant differences between the Accounting Law and the draft International Financial Reporting Standard for Small and Medium-sized Entities. Most of the differences, however, would not result in changes in the accounts of the companies surveyed. It should be noted, though, that fair value measurement of fix capital investments in small entities concerns significant amounts which can affect their results and performance as reported in financial statements.

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