Wykorzystanie danych sprawozdawczości finansowej w ocenie działalności małych przedsiębiorstw
Small companies’ financial statements as the source of the information about their financial condition

Summary/Abstract: In the situation of recent economic changes small business management is going to be more difficult and challenging. In order to make decisions managers need high quality financial information. The aim of the article is to illustrate the type of information that is provided by small companies’ financial statements. The author describes the characteristics of SME which determine their accounting systems and the scope of information they generate, including financial data distortions that may affect the results of financial analysis. The article also presents results of surveys investigating internal reporting of small enterprises.

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