Czy globalna standaryzacja sprawozdawczości finansowej dla sektora małych i średnich przedsiębiorstw?
Global standardization of financial reporting for the SME sector?

Summary/Abstract: The article discusses the question of the kind of their accounting appropriate for SME. It should take into consideration internal and external information needs. The author describes characteristics of SME which determine their accounting system and the scope of information they generate. In conclusion, the author presents the proposal of changes in accounting for SME.

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