„Nie” dla MSSF dla MSP w Unii Europejskiej – słuszna decyzja czy duży błąd?
“No” to IFRS for SMES in the European Union − the right decision or a big mistake?

Summary/Abstract: In 2009 International Accounting Standard Board (IASB) published International Financial Reporting Standard for Small and Medium-sized Enterprises Oryginalna nazwa dokumentu to: Financial Reporting Standard for Small and Medium-sized Entities as a result of long and complicated research. The IFRS for SMEs is a self-contained standard of 230 pages, designed to meet the needs and capabilities of Small and Medium-sized entErprises (SMEs). Over 80 jurisdictions have either adopted the IFRS for SMEs or stated a plan to do so within the next few years. In spite of this fact, the European Commission has not adopted the standard in the EU legal order. Was it the right decision? Focusing on the attempt to answer this question, the article uses SWOT analysis method to conclude on the legitimacy of application of IFRS for SMEs in the EU states.

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