Ocena zmian w uproszczonej sprawozdawczości mikropodmiotów
The assessment of simplified reporting of the micro-entities

Summary/Abstract: Purpose — Indication that the financial reporting of micro-entities and the information disclosed therein are primarily addressed to the owners, banks, lenders, tax authorities and contractors. The paper also discusses how the planned simplification of micro-entities reporting will affect the cost of accounting services running in Czestochowa accounting offices and identifies key research questions. Design/methodology/approach— Analysis of the information needs of external customers of financial report- ing of micro-entities was made on the basis of references to the published literature. Then the studies were carried out in Czestochowa accounting service providers using a directed interview. Findings - The studies have generated a number of useful observations concerning the information needs of micro-entities reporting consumers, as well as the planned savings resulting from the introduction of the possibility of preparing simplified reporting. Originality/value — This article is not only based on the present state of research, summarizing it, and complementing, but also presents the results of studies on the impact of the planned simplification of micro- entities reporting on the cost of accounting services

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