Sprawozdawczość finansowa przedsiębiorstw niefinansowych według znowelizowanej do 2015 roku Ustawy o rachunkowości

Autor:	Helena Żukowska
Rok vydání:	2016
Předmět:	Structure (mathematical logic) Public economics Statement (logic) business.industry media_common.quotation_subject Accounting General Medicine Business Bureaucracy Financial statement media_common
Zdroj:	Roczniki Ekonomii i Zarządzania. 8:7-58
ISSN:	2544-5197 2081-1837
Popis:	The aim of this article is to demonstrate the complexity of annual reporting which is obligatory for non-financial undertakings in Poland. The Author takes into account the provisions of the Accounting Act to provide a detailed analysis, demonstrating that the amendments made to the Act in 2014 and 2015, aiming to minimise the bureaucratic burden placed on smaller economic operators, substantially change the structure of a financial statement. This implies that beginning in 2016 many different financial reporting standards will appear in the economic operation of non-financial enterprises. The content of a given statement will depend on the character and size of an entity as well as the accounting principles it employs. Financial statements submitted by micro- and small enterprises are less complex. An evolution of the structure and content of financial statements has a significant impact on the communication between economic undertakings and their environment.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::b15948b27b5aa6457930fba831a9b114 https://doi.org/10.18290/reiz.2016.8(44).1-1 Zobrazit plný text záznamu