Znaczenie małych i średnich przedsiębiorstw dla polskiej gospodarki
The International Financial Reporting Standard for Small and Medium-sized Entities – Polish perspective

Summary/Abstract: Issues relating to small and medium-sized entities have always been in the centre of attention, which is due to their importance to the national economy. Small and medium enterprises are entities with less than 250 employees, but owing to their great number they give jobs to more people than large enterprises. They also have the greatest part in generating Gross Domestic Product. The draft International Financial Reporting Standard for Small and Medium-sized Entities proposed by the International Accounting Standards Board (IASB) would apply to 9,44 % of the enterprises.

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