Standardy sprawozdawczości w zakresie środków unijnych w polskich spółkach notowanych na newconnect
Standards of eu funds reporting in polish companies listed on the newconnect market

Summary/Abstract: The paper deals with the issue of recognition of grants from EU funds in the financial statements, presenting a synthetic evaluation of the current legal status concerning their recognition and presentation. The paper is a primary research in this field, presenting a pilot survey carried out by the author for companies listed on the NewConnect market run by the Warsaw Stock Exchange. The survey showed that most of the companies did not announce full impact of grants on their asset and financial standing. The author extends a call for development of a national standard in this area.

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