Sprawozdanie finansowe MSP w regulacjach międzynarodowych
Financial statement of SMEs in international accounting regulations

Summary/Abstract: Purpose - presentation and comparison of attempt to financial reporting of SMEs based on IFRS for SMEs and EU solutions. Design/Methodology/approach — method of analysis of literature and accounting standard was used. Findings - accounting standards setters bodies try to limit reporting duties of SMEs. Especially EU has undertaken a lot of activities to achieve this goal. The category of micro entities has been introduced to the Fourth Directive. UE plans to adopt a new accounting Directive with more favourable solutions for SMEs. Also IASB is going to select some solutions presented in IRFS for SMEs which will be implement- ed by the micro - sized entities.

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