Sprawozdanie finansowe jednostki mikro a potrzeby informacyjne użytkowników
Financial statement of a micro-undertaking and information needs of its users

Summary/Abstract: Due to the implementation of provisions of the New Accounting Directive No 2013/34/EU, the purpose of this paper is to present changes introduced in the amendment of the Accounting Act of 11 July 2014. The author determines their impact on the information scope of a condensed financial statement of a micro-undertaking in terms of needs of its users. The micro-undertakings are a newly created category of entities, which were introduced to the national regulations in connections with the implementation of Directive 2013/34/EU. To solve the problem the author adopted a method of content analysis of legal regulations (domestic and international) and methods of comparisons and conclusions. The adopted changes in the amended Accounting Act are intended to reduce the administrative costs associated with the current keeping account books and preparation of the obligatory financial statements for micro-undertakings.

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