Granice uproszczeń rachunkowości małych i średnich przedsiębiorstw
The scope of simplifications in accounting for small and medium-sized entities

Summary/Abstract: The article discusses the extent of simplifications in accounting for small and medium- sized entities. The purpose of the simplifications is to make the work of the accounting staff less onerous and time-consuming. In defining the scope of simplifications it is necessary to take into consideration the legal environment (insurance, taxes, commercial law). Analysis of accounting law, the draft of international accounting standards for small and medium-sized entities and the necessity of following basis accounting principles shows that major simplification areas are assets and liabilities measurement and financial statements preparation, auditing and publication.

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