Najnowsze zmiany w obowiązkowej sprawozdawczości mikrojednostek
The Most Recent Changes in the Obligatory Accouting of Micro-Entities

Summary/Abstract: The aim of the present article is to sketch the range of regulatory propositions contained in Directive 2013/34/EU so significant for Polish accounting, including financial reporting, as well as to show its effect on accountancy and financial reporting, with particular consideration of the so-called micro-entities. Regulations contained in the Directive aim at reducing administrative burdens of small and medium-size undertakings. Among the 1.7 million non-financial undertakings working in Poland, 96% of the whole sector are micro-undertakings. Among them, about 112 thousand keep account books, and the remaining ones keep records for the purposes of tax collection (they calculate the income tax on the basis of the gross profits and expenses book, flat-rate tax from the evidenced income and the tax chart). The author analyzes the content of the Directive that heralds numerous changes in Polish accounting, and then she focuses on the changes in financial reporting of micro-entities, including micro undertakings. Changes in Polish balance law that are made necessary by the Directive are concerned with various subjects and areas of accountancy. Some of the propositions of changes were already introduced by an amendment to the Law of Accountancy of 15 July 2014. Other changes in Polish balance law provided by the Directive of the European Parliament and of the Council 2013/34/EU should be implemented by 20 July 2015.

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