Małe i średnie przedsiębiorstwa na świecie
oraz w Polsce – klasyfikacja i definicja
SME in the world and in Poland – definition and classification
Author(s): Michał BiernackiSubject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce
Summary/Abstract: There is no universal definition of SME, although there has been a push for countries to adopt similar definitions to enhance comparability. International comparisons of the SME economic contribution are often difficult to make because of the different methods central statistical agencies use to collect and communicate firm-level data. This article presents and proposes a new definition of SME which might be used in Polish accounting and bookkeeping regulations.
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 2008
- Issue No: 47
- Page Range: 7-18
- Page Count: 11
- Language: Polish