Zasady rachunkowości mikro-, małych i średnich przedsiębiorstw w świetle przepisów obowiązujących w Polsce
The Accountancy Rules (Policy) Of Small and Medium-Sized Enterprises in the Light of the Provisions in Force in Poland
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The accountancy rules (policy) are the solutions selected and applied by the entity, and allowed in law, as well as set out in the International Accounting Standards (IAS), that provide the required quality of financial statements. The purpose of this article is to verify the hypothesis that in the Polish economy, the dominant group are small and medium-sized enterprises (SMEs) that follow uniform accounting principles. The article presents the classification of SMEs applied in Poland. It was found that SMEs representthe largest share of the total entities in Poland and the largest share in value added GDP. In addition, a review of regulatory accounting law for small and medium- sized enterprises was carried out. On the basis of the conclusions drawn, it was confirmed that in the Polish economy, the dominant group are SMEs, whichfollow uniform accounting principles. The only exceptions are those entities that are not obliged to apply the Accounting Act.
- Naumiuk T., Plan kont dla małych i średnich przedsiębiorstw, INFOR S.A., Warszawa 2006.
- Podstawy rachunkowości, red. T. Kiziukiewicz, Wolters Kluwer, Kraków 2006.
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