Różnice w sprawozdaniach finansowych
małych i średnich przedsiębiorstw sporządzonych
według ustawy o rachunkowości i projektu Standardu
Sprawozdawc
The differences in the accounts of small and medium-sized enterprises
according to the Law on Accounting and Financial Reporting Standard
for Small
Author(s): Anna KasperowiczSubject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce
Summary/Abstract: The study presents the most significant differences between the Accounting Law and the draft International Financial Reporting Standard for Small and Medium-sized Entities. Most of the differences, however, would not result in changes in the accounts of the companies surveyed. It should be noted, though, that fair value measurement of fix capital investments in small entities concerns significant amounts which can affect their results and performance as reported in financial statements.
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 2008
- Issue No: 47
- Page Range: 61-76
- Page Count: 15
- Language: Polish