Uproszczona ewidencja czy uproszczona sprawozdawczość w sektorze mikroprzedsiębiorstw?
Simplified recording or simplified reporting in the sector of microenterprises

Summary/Abstract: The paper presents the dilemmas of the system of accounting and financial reporting in the sector of small and medium-sized enterprises (SMEs). In managing a very important role is played by a carefully designed system of accounting for business tailored to the information needs of individuals, even if they are not subject to AA. In the era of increasing demand for information integration kept records of the strategic directions of development and preparation of financial reporting principles becomes a necessity. The study proposed to use for this purpose developed by the author, a concept known as „GOBLET” accounting policy. Due to the limited resources of skilled accounting in the SME sector, it is particularly important to build the simplest possible records, giving a wide range of useful reports creation.

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