Próba syntetycznej prezentacji wyników testu przydatności Międzynarodowego Standardu Sprawozdawczości Finansowej dla Małych i Średnich Przedsiębior
Relevance of the IFRS for SME for Polish enterprises – presentation of field test results

Summary/Abstract: The purpose of this paper is presentation of conclusions drawn by the author from the findings of a study, commissioned by the EFAA, on the relevance of the draft standard for SME to companies operating in Poland. The author was one of the experts in the working group, headed by Prof. Aldona Kamela-Sowińska. The conclusions (i.a. excessive length and complexity of the standard and inclusion of matters beyond the scope of accounting in sample companies) were submitted to the International Accounting Standards Board and were found to coincide with the conclusions presented by the majority of the West-European countries in which the field test was conducted.

• Details
• Contents