Is Financial Reporting in the SME Sector Moving towards Transparency? The Evidence from Poland
Is Financial Reporting in the SME Sector Moving towards Transparency? The Evidence from Poland

Summary/Abstract: In the context of the transparency of accounting information, the paper presents new approaches to accounting and financial reporting of enterprises from the SME sector. Therefore, accounting cannot be analysed without the context of particular conditions of individual countries, their social, economic and cultural development. One country – Poland – was selected for the study. The paper is not an in-depth analysis of IFRS for SMEs, Directive 2013/34/ EU and the amended Polish Accounting Act, but only applies to issues directly associated with financial statement transparency. This is a discussion paper that does not unequivocally resolve the matter under consideration, but presents possible approaches and encourages the undertaking of further research.

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