Stosowanie Międzynarodowego Standardu Sprawozdawczości Finansowej dla małych i średnich jednostek - wybór czy obowiązek?

• Authors: Hanna Czaja-Cieszyńska

Title variants

EN

THE APPLICATION OF THE INTERNATIONAL FINANCIAL REPORTING STANDARD FOR SMALL AND MEDIUM-SIZED ENTITIES - OPTION OR OBLIGATION?

• Languages of publication: PL

Abstracts

EN

The intensified flow of capital, technology, goods, services and human capital between countries caused the need to standardize financial reporting also 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 shows the origin and the ways of evolution in the conception of accounting standardization for small and medium-sized enterprises, with a special emphasis on the schedule of implementation of IFRS for SME’s in Poland.

Keywords

EN

THE INTERNATIONAL FINANCIAL REPORTING STANDARD FOR SMALL AND MEDIUM-SIZED ENTITIES

• Publisher: Wydział Zarządzania - Uniwersytet Gdański
• Journal: Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
• Year: 2011
• Volume: 1
• Issue: 2
• Pages: 253-259

Contributors

author

Hanna Czaja-Cieszyńska

• Uniwersytet Szczeciński, Wydział Zarządzania i Ekonomiki Usług, Katedra Rachunkowości i Controllingu