Rachunkowość sektora MSP a konieczność nowych regulacji – inspiracja do badań empirycznych

• Authors: Aleksander Zawadzki

Title variants

EN

ACCOUNTING FOR SME SECTOR VERSUS THE NECESSITY TO CREATE NEW REGULATIONS: AN INCENTIVE TO EMPIRICAL RESEARCH

• Languages of publication: PL

Abstracts

EN

This paper introduces the issue of accounting for small and medium enterprises sector (SMEs). The author takes part in the wide discourse on the confines of simplifications and enterprise segmentation in Polish balance sheet law from the point of view of company overall activity. The paper presents researchers' opinions and author’s observations of economic life in practice. The author classifies simplifications covered by the Accounting Act and raises a question about the necessity to keep the books in microenterprises organized as sole proprietorships. The paper precedes future empirical research concerning this subject.

Keywords

EN

ACCOUNTING; SME SECTOR

• Publisher: Wydział Zarządzania - Uniwersytet Gdański
• Journal: Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
• Year: 2011
• Volume: 1
• Issue: 2
• Pages: 293-302

Contributors

author

Aleksander Zawadzki

• atedra Rachunkowości, Wydział Nauk Ekonomicznych i Zarządzania, Uniwersytet Mikołaja Kopernika w Toruniu