Projektowane w Unii Europejskiej zmiany w zakresie rocznych sprawozdań finansowych mikropodmiotów
Proposed changes in the European Union in the annual financial statements of micro-entities

Summary/Abstract: The main purpose of this article is to present the proposed changes in the European Union in respect of annual financial statements prepared by micro-entities. Achieving this objective has been associated with adoption as the primary research method the analysis of legal acts, documents and explanations of the European Union bodies and the opinions and discussions conducted by independent organizations and experts. The author discusses the most important reasons for introducing changes in the field of micro-entities’ financial reporting, presents the main areas of proposed simplification, and highlights the issues that raise the most concerns and doubts.

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