Koncepcje wyceny a przydatność informacji sprawozdawczej małych przedsiębiorstw
Valuation concepts vs. usefulness of reporting information of small businesses

Summary/Abstract: Accounting is a universal information system. It reflects the course and results of the business entities’ activities. The usefulness of reporting information is to a large extent determined by the principles of recognising, measuring and presenting economic events adopted and applied by a given entity. The purpose of this article is to analyze valuation methods used in financial reporting for small businesses.

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