The concept of income in the International Financial Reporting Standard for Small And Medium-Sized Entities

• Autorzy: Czaja-Cieszyńska, Hanna

Abstrakty

EN

The intensified flow of capital, technology, goods, services and human capital between countries has created the need to standardize financial reporting also for small and medium-sized enterprises. In 2009 International Accounting Standards Board (IASB) published the International Financial Reporting Standard for Small and Medium-sized Entities as a result of long-lasting and comprehensive research. This paper discusses the idea of accounting standardization for small and medium-sized enterprises, with special emphasis on the concept of income in the Interna-tional Financial Reporting Standard for Small and Medium-sized Entities. The paper also shows the most important similarities and differences in the approach to income between Polish and international regulations.

Słowa kluczowe

EN

MSSF; MŚP; przychody; IFRS; SAMSE; Income

• Wydawca: Stowarzyszenie Księgowych w Polsce
• Czasopismo: Zeszyty Teoretyczne Rachunkowości
• Rocznik: 2010
• Tom: 2010(54(110))
• Strony: 55-64

Twórcy

autor

Czaja-Cieszyńska, Hanna