Dylematy stosowania uproszczeń w rachunkowości i sprawozdaniach finansowych małych przedsiębiorstw
Problems in using simplifications in accounting and in financial statements of small enterprises

Summary/Abstract: The paper presents problems related to using simplifications in keeping the accounts and in financial reporting of economic entities, particularly in small enterprises. It also includes a few comments on the draft of the International Financial Reporting Standard for Small and Medium – Sized Entities.

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