Wprowadzenie mssf dla małych i średnich jednostek szanse i zagrożenia dla polskich przedsiębiorstw
Using IFRS for SMES – opportunities and threats for Polish enterprises

Summary/Abstract: In 1973 International Accounting Standards Committee IASC gave rise to the International Financial Reporting Standard. At the beginning the standards were only used by large enterprises whose securities have been traded publicly in capital markets. The globalization process, however, caused the need to create separate standards for small and medium-sized enterprises. In 2009 International Accounting Standard Board (IASB) published the International Financial Reporting Standard for Small and Medium-sized Entities as a result of long and complicated research. The study focuses on the strengths, weaknesses, opportunities and threats of IFRS for SMEs. To conclude about these characteristics the author used SWOT analysis.

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