Polityka rachunkowości według ustawy o rachunkowości i Międzynarodowego Standardu Sprawozdawczości Finansowej dla Małych i Średnich Jednostek – analiz
Accounting policies according to International Financial Reporting Standard for Small and Medium-sized Entities and Polish regulations – a comparative

Summary/Abstract: The intensified flow of capital, technology, goods, services and human capital between countries caused the need to standardize financial reporting also for small and medium-sized enterprises. In 2009 International Accounting Standards Board (IASB) published International Financial Reporting Standard for Small and Medi-um-sized Entities as a result of long and complicated research. The study is aimed at exploring the concept of accounting standardization for small and medium-sized enterprises through a comparison of accounting policies in Polish and international regulations. The comparative analysis proceeds in three parts: the first part deals with definition of accounting policies, the second part addresses changes in ac-counting policies, and the last part shows the most important similarities and dif-ferences between Polish and international regulations.

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