Sprawozdawczość finansowa jednostek mikro w aspekcie zasady wiernego i rzetelnego obrazu
Micro units reporting in the context of true and fair view
Author(s): Angelika KaczmarczykSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: micro units; financial reporting
Summary/Abstract: Recent amendment to the Accounting Act introduced a new category of enterprise – micro units. The aim of this article is the answer of the question: how the simplified reporting for micro units will affect the true and fair view.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2015
- Issue No: 388
- Page Range: 246-254
- Page Count: 9