Wpływ zmian w ustawie o rachunkowości na ewidencję księgową i sprawozdawczość finansową małych jednostek gospodarczych
Changes in Accounting Act and Their Impact on Small Business Entities’ Accounting Record and Financial Reporting
Author(s): Elzbieta Marcinkowska, Joanna Sawicka, Anna StronczekSubject(s): Economy, Business Economy / Management
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: change of the Accounting Act; simplify accounting; financial statements; small unit
Summary/Abstract: Purpose – the aim of this article is to present and analyze the simplification introduced by the Act onaccounting and financial reporting of small businessesDesign/methodology/approach – the analysis of implemented changes in accounting law for small units hasbeen performed with reference to directive UE 2013/34. A findings method has been used.Findings – simplifications in accounting record and financial reports in small business units has been presented.The article contains an assumption that financial reports should be customized to business unit size and facestakeholders informational needs.Originality/value – performed simplifications analysis allows evaluation of introduced changes.
Journal: Finanse, Rynki Finansowe, Ubezpieczenia
- Issue Year: 2016
- Issue No: 80 (1)
- Page Range: 117-124
- Page Count: 8
- Language: Polish