Bezpieczeństwo ekonomiczne mikrojednostek
Economic Security of Micro Units

Summary/Abstract: Recently, a number of important changes have been made to the Accounting Act regarding new categories of business entities such as micro units and small units. Entrepreneurs managing these types of units generally deal with all areas involved in the management of the micro units. The changes and simplifications that have mostly occurred are related to accounting and financial reporting. In general, the managers of microenterprise benefit. However, if one looks at the image presented by the new simplified financial statements, the question is how these changes affect the economic security of micro units. The aim of the article was to assess changes in accounting and financial performance in micro units from the point of view of economic security of individuals.

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