Sprawozdawczość finansowa jednostek mikro

Abstract

Another amendment to the Polish Accounting Act is related to financial reporting of micro, small and medium entities. Its purpose is to improve the circumstances of carrying out the business activity as well as obtain particular information about these entities. The informational content of this financial statement was determined in the Appendix No. 4 to the Polish Accounting Act, which presents the simplified layout of the balance sheet (statement of financial position), profit and loss account and additional notes to the financial statement.  

Keywords

• financial reporting
• micro entities