Micro units reporting in the context of true and fair view  Cover Image

Sprawozdawczość finansowa jednostek mikro w aspekcie zasady wiernego i rzetelnego obrazu
Micro units reporting in the context of true and fair view

Author(s): Angelika Kaczmarczyk
Subject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: micro units; financial reporting

Summary/Abstract: Recent amendment to the Accounting Act introduced a new category of enterprise – micro units. The aim of this article is the answer of the question: how the simplified reporting for micro units will affect the true and fair view.

  • Issue Year: 2015
  • Issue No: 388
  • Page Range: 246-254
  • Page Count: 9