Rachunkowość jednostek mikro według ustawy o rachunkowości

Osikowicz, Marcin

doi:10.15611/pn.2015.388.16

Search citation statements

Order By: Relevance

Paper Sections

Select...

The Amended Polish Accounting Act: Towards Simplification Of1

Citation Types

Supporting

Mentioning

Contrasting

Year Published

2016

Publication Types

Select...

Article1

Relationship

Self Cite0

Independent1

Authors

Journals

Cited by 1 publication

(1 citation statement)

References 0 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…It is an effort to maximise the simplification of economic reality, in order to reduce the bureaucratic burden for entities (eg. Osikowicz 2015, Kaczmarczyk 2015. As a result, the financial statement of these entities consists of a reduced number of items of the balance sheet, income statement and general information.…”

Section: The Amended Polish Accounting Act: Towards Simplification Ofmentioning

confidence: 99%

Is Financial Reporting in the SME Sector Moving towards Transparency? The Evidence from Poland

Bauer

2016

Zesz. Nauk. UEK

View full text Add to dashboard Cite

In the context of the transparency of accounting information, the paper presents new approaches to accounting and financial reporting of enterprises from the SME sector. Therefore, accounting cannot be analysed without the context of particular conditions of individual countries, their social, economic and cultural development. One country -Poland -was selected for the study. The paper is not an in-depth analysis of IFRS for SMEs, Directive 2013/34/ EU and the amended Polish Accounting Act, but only applies to issues directly associated with financial statement transparency. This is a discussion paper that does not unequivocally resolve the matter under consideration, but presents possible approaches and encourages the undertaking of further research.

show abstract

Section: The Amended Polish Accounting Act: Towards Simplification Ofmentioning

confidence: 99%

Is Financial Reporting in the SME Sector Moving towards Transparency? The Evidence from Poland

Bauer

2016

Zesz. Nauk. UEK

View full text Add to dashboard Cite

show abstract

Rachunkowość jednostek mikro według ustawy o rachunkowości

Abstract: Beata Dratwińska-Kania: Teoretyczne problemy sprawozdawania o ryzyku Dawid Garstecki: Czy rachunkowość społecznej odpowiedzialności zasługuje na miano paradygmatu? .

Cited by 1 publication

References 0 publications

Is Financial Reporting in the SME Sector Moving towards Transparency? The Evidence from Poland

Is Financial Reporting in the SME Sector Moving towards Transparency? The Evidence from Poland

Contact Info

Product

Resources

About