1098872331
230 Małgorzata Rowińska
Design/Methodology/approach - the comparative anałysis of accounting regulations, Directive of 26 June 2013 on the annual financial statements and polish accounting law. Findings - different rangę of simplifica-tion of financial reporting belongs individual groups of SMP. Micro-undertakings prepared the simplest financial statements. However, it are out of keeping with simplification of keeping the accounts' books.
Keywords: smali to medium practice, micro-undertakings, financial statements
Cytowanie
Rowińska M. (2014), Zakres sprawozdania finansowego małych i średnich jednostek gospodarczych, Zeszyty Naukowe Uniwersytetu Szczecińskiego nr 827, „Finanse, Rynki Finansowe, Ubezpieczenia" nr 69, Wydawnictwo Naukowe Uniwersytetu Szczecińskiego, Szczecin, s. 221-230; www.wneiz.pl/frfti.
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