4130652575

153

Pojemność informacyjna rachunku zysków i strat mikrojednostek

by the pending local and intemational regulations. The utility of information provided by micro-entities was evaluated from the viewpoint of company stakeholders. Infonnation con-tained in this particular reporting fonn may prove valuable for evaluating operational profita-bility of the company, as well as provide tlie basis for company stakeholders to make informed economic decisions regarding the micro-entity.

Keywords: micro-entities, profit-and-loss account, financial reporting, information disclo-

sure.