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Kierunki międzynarodowej standaryzacji rachunkowości małych i średnich przedsiębiorstw

100%
Buk H., Chrobak G.
Studia Ekonomiczne
|
2014
|
vol. 190
9-18
EN
In the past few years significant changes on a global scale have been made to simplify accounting rules for small and medium-sized enterprises. The reasons underlyin these changes is the growing importance of this group of entities for the economic development of many countries, but also the cost-effectiveness criterion for obtaining financial information from the point of view of their usefulness to many stakeholders. It seems that European Union settled too di stant date to its member states for the implementation of the new directive on financia l reporting, which is to be applied for the preparation of financial statements for 2016. From this perspective legislation activities for changing the Accounting Act taken by Poland should be welcomed. There is a chance that preferred solutions for small a nd medium-sized enterprises will be able to come into force no later than 2015, and maybe even earlier.
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The present state and potential future of international standardisation

75%
Pavlát V.
Studia Ekonomiczne
|
2018
|
vol. 361
43-52
EN
The paper deals with the globalisation and internationalisation effect on international standardisation. The findings based on an analysis of academic literature and available government and standard-setters’ documents prove firstly the growing importance of standardisation for international stability, and secondly the growing international standard-setters’ co-operation on the field of standardisation. Due to their mutual trust, the standards’ quality has been significantly upgraded. As a result of research, a preliminary long-term outlook of standardisation was elaborated.
PL
Artykuł dotyczy wpływu globalizacji i internacjonalizacji na międzynarodową normalizację. Ustalenia oparte na analizie literatury naukowej oraz dostępnych dokumentach rządowych i ustanawiających standardy dowodzą, po pierwsze, rosnącego znaczenia standaryzacji dla stabilności międzynarodowej, a po drugie, coraz większej współpracy międzynarodowych organizacji standaryzacyjnych w zakresie standaryzacji. Dzięki wzajemnemu zaufaniu jakość standardów została znacznie ulepszona. W wyniku badań opracowano wstępne długoterminowe perspektywy standaryzacji.
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