PL EN


2011 | 1 | 2 | 283-292
Article title

Dylematy zastosowania MSSF dla MŚP

Authors
Selected contents from this journal
Title variants
EN
PREDICAMENTS OF USING IFRS FOR SME
Languages of publication
PL
Abstracts
EN
The aim of the article is showing International Financial Reporting Standard for Small and Medium-sized Entities, which was established in July 2009. The text also contains comparison between standard for SME and full version IFRS and opinions towards its acceptance. The companies expectations towards standard for SME concern simplifications, which make the book-keeping in entities easier. In Polish companies there had been field test carried out, which showed that draft IFRS for SME is not satisfying. In the opinion of Polish experts in range of accounting, standard for SME is too extensive and difficult for many small and medium-sized companies. Its implementation might cause increase of costs to gain necessary knowledge in order to use IFRS for SME correctly.
Keywords
EN
THE IFRS   SME  
Contributors
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.desklight-d50f2a25-d48c-4838-bc95-42d356a7719f
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.