Z miany w sprawozdawczości finansowej w regulacjach ustawy o rachunkowości
Changes in financial reporting in the regulations of the Accounting Act
Author(s): Lucyna PoniatowskaSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: accounting regulations; amendment of the Accounting Act; financial reporting; micro entities; small entities; directive 2013/34/EU
Summary/Abstract: The article considers the characteristics of new regulations of the Accounting Act for financial statements arising from the implementation of the Directive 2013/34 / EU. The aim of the article is to present the changes in financial reporting regulations of the Accounting Act. The method of critical analysis of accounting regulation and literature was used to prepare this article.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2015
- Issue No: 388
- Page Range: 314-321
- Page Count: 8
