Rachunkowość małych przedsiębiorstw – diagnoza i propozycje modyfikacji prawa bilansowego
Accounting of small enterprises − diagnosis and proposals for modification of accounting law

Summary/Abstract: The article is a voice in the discussion about modifications of Polish accounting law, aimed at small enterprises. The proposal of the authors refers to qualifying entities to prepare financial statements in a simplified form. It involves the integration of solutions resulting from the tax and accounting law and the simplification of the narrative part of financial reporting. The proposed solutions can be incorporated into existing accounting law or in separate act addressed to small entities conducting accounting.

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