Obowiązki sprawozdawcze jednostek małych i mikro w zakresie prezentacji kapitałów własnych
Reporting obligations of small and micro entities in a range of equity presentation

Summary/Abstract: The article presents considerations on the presentation of equity in financial statements by small and micro entities. The concept of micro and small entities was introduced to the balance laws comparatively not that long ago, and the reporting standards of these entities are appropriately adapted to their sizes and capabilities. T he article briefly presents a literature review on the importance of equity in the entity and the analysis of the current regulations of the Accounting Act regarding the possibility of simplifying presentations of micro and small entity situation in the financial statements, with special consideration of the presentation of equity . It is clear from the considerations that smaller units may present information on equity in a much narrower range, but it should be emphasized that this is an opportunity rather than an obligation. At the same time, the Accounting Act gives the option of presenting data in the financial statement with greater detail than it appears from properly applied annexes, if required by the specificity of the entity.

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