Uproszczenia w sprawozdawczości finansowej w mikro i małych przedsiębiorstwach
Simplifications the Financial Reporting Micro and Small Enterprises

Summary/Abstract: Purpose – The aim of the article is to present new legal solutions by SMEs in preparing simplified financial statements and the scope of information, and in particular to answer the question of whether the information presented will improve the process of reporting, or will force units to present additional information for analytical purposes? Design/Methodology/approach – The article uses the analysis of the regulations contained in the Act on accounting and the changes that have arisen in the form and content of financial information presented by the SME sector. Findings – The analysis defined the basic information reports and insufficient range of information, which for the purposes of financial analysis for internal and external users will be required to provide additional information necessary to determine the levels of liquidity, profitability and other financial evaluation. Originality/value – The article describes the new legal conditions which units of the SME sector will be applied from 2016. And also presented the areas in which the individual SMEs should complement the financial information for the purpose of financial analysis

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