Innowacyjność w małych podmiotach gospodarczych a normy rachunkowości
Innovations in small and medium entities and accounting regulations

Summary/Abstract: A characteristic feature of market economy is increasing importance of innovation activities, which have a source mainly in research and development operations. Small and medium entities more and more frequently perform research and development work to maintain on enhance their competitiveness. In the face of the situation described above organizations are obliged by law to present information on R&D in their financial reports. The main purpose of this article is an attempt to answer the following question: what determines the way of presentation of researche and development work in financial statements in accordance with accounting rules – Polish and international accounting regulations (the Accounting Act, International Accounting Standards and International Financial Reporting Standards).

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