Dylematy zastosowania MSSF dla MŚP

• Autorzy: Katarzyna Polak

Warianty tytułu

EN

PREDICAMENTS OF USING IFRS FOR SME

• Języki publikacji: PL

Abstrakty

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.

Słowa kluczowe

EN

THE IFRS; SME

• Wydawca: Wydział Zarządzania - Uniwersytet Gdański
• Czasopismo: Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
• Rocznik: 2011
• Tom: 1
• Numer: 2
• Strony: 283-292

Twórcy

autor

Katarzyna Polak

• Instytut Ekonomii i Zarządzania Politechniki Koszalińskiej,