Język Polski
English
Published
:
2011-11-30
The Application of the International Financial Reporting Standard for Small and Medium-Sized Entities in Poland - the Results of Empirical Studies
Hanna Czaja-Cieszyńska
Małgorzata Cieciura
Abstract
The intensified flow of capital, technology, goods, services and human capital between countries caused the need to standardize financial reporting also for small and medium-sized enterprises. In 2009 International Accounting Standard Board (IASB) published the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SME's) as a result of long and complicated research. The idea of applying IFRS for SMEs in Poland raises deep concerns and doubts. This is why the article includes the results of empirical studies. In 2010 the following groups: entrepreneurs, their financial and accounting service and financial institutions were surveyed. The scientific aim of conducted research has been to judge the conception of accounting standardization for micro, small and medium-sized enterprises, with a special emphasis on benefits and problems of implementation IFRS for SME's in Poland. (original abstract)Keywords:
Financial reporting, Reporting in enterprises, International Financial Reporting StandardMost read articles by the same author(s)
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Czaja-Cieszyńska, H., & Cieciura, M. (2011). The Application of the International Financial Reporting Standard for Small and Medium-Sized Entities in Poland - the Results of Empirical Studies. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 38(38). Retrieved from https://journals.wsb.poznan.pl/index.php/znwsb/article/view/1356