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Dylematy zastosowania MSSF dla MŚP

100%
Polak K.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
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vol. 1
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issue 2
283-292
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.
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Przydatność międzynarodowej regulacji sprawozdawczości finansowej dla małych i średnich przedsiębiorstw

100%
Martyniuk-Kwiatkowska O.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
|
2011
|
vol. 1
|
issue 2
273-281
EN
The article considers if small and medium-sized entities should follow local accounting standards, or whether they should have either a voluntary or obligatory global set of reporting standards. For this purpose, author classifies and analyzes separately the characteristics of small and medium enterprises, pros and cons of the IFRS for SMEs and Polish and foreign surveys which examine the attitude of company representatives on the adoption the IFRS for SME.
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