Kategoria przychodów w świetle Międzynarodowego Standardu Sprawozdawczości Finansowej dla Małych i Średnich Jednostek
The concept of income in the International Financial Reporting Standard for Small And Medium-Sized Entities

Summary/Abstract: The intensified flow of capital, technology, goods, services and human capital between countries has created the need to standardize financial reporting also for small and medium-sized enterprises. In 2009 International Accounting Standards Board (IASB) published the International Financial Reporting Standard for Small and Medium-sized Entities as a result of long-lasting and comprehensive research. This paper discusses the idea of accounting standardization for small and medium-sized enterprises, with special emphasis on the concept of income in the International Financial Reporting Standard for Small and Medium-sized Entities. The paper also shows the most important similarities and differences in the approach to income between Polish and international regulations.

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