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  • This book comprises from the general introduction where will be discussed the SMEs sector in general, awell as measurement issues in financial accounting. There will be also provided the introduction to IFRS for SMEs. The main part of book consist of national cases of the Czech Republic, Estonia, Latvia, Lithuania, Poland, Romania and Slovakia, providing the view of leading experts on financial reporting in these emerging CEE countries being a part of European Union. emerging CEE countries being a part of European Union. Small-and-medium sized enterprises (SMEs) are a driving force of each economy. This chapter deals with the current stage of financial reporting for SMEs in Poland. Due to the globalization of business and international harmonization of financial reporting also Poland experiences a shift in paradigms from historical costs accounting towards fair value measurement. Chapter provides an analysis between national accounting legislature and standard IFRS for SMEs.
  • This book comprises from the general introduction where will be discussed the SMEs sector in general, awell as measurement issues in financial accounting. There will be also provided the introduction to IFRS for SMEs. The main part of book consist of national cases of the Czech Republic, Estonia, Latvia, Lithuania, Poland, Romania and Slovakia, providing the view of leading experts on financial reporting in these emerging CEE countries being a part of European Union. emerging CEE countries being a part of European Union. Small-and-medium sized enterprises (SMEs) are a driving force of each economy. This chapter deals with the current stage of financial reporting for SMEs in Poland. Due to the globalization of business and international harmonization of financial reporting also Poland experiences a shift in paradigms from historical costs accounting towards fair value measurement. Chapter provides an analysis between national accounting legislature and standard IFRS for SMEs. (en)
Title
  • Financial Reporting in Poland
  • Financial Reporting in Poland (en)
skos:prefLabel
  • Financial Reporting in Poland
  • Financial Reporting in Poland (en)
skos:notation
  • RIV/47813059:19520/11:#0001479!RIV12-GA0-19520___
http://linked.open...avai/riv/aktivita
http://linked.open...avai/riv/aktivity
  • P(GAP403/11/0002)
http://linked.open...vai/riv/dodaniDat
http://linked.open...aciTvurceVysledku
http://linked.open.../riv/druhVysledku
http://linked.open...iv/duvernostUdaju
http://linked.open...titaPredkladatele
http://linked.open...dnocenehoVysledku
  • 199707
http://linked.open...ai/riv/idVysledku
  • RIV/47813059:19520/11:#0001479
http://linked.open...riv/jazykVysledku
http://linked.open.../riv/klicovaSlova
  • Financial reporting, International harmonization, Measurement, Financial statements, Small and Medium Sized enterprises (SMEs), Poland. (en)
http://linked.open.../riv/klicoveSlovo
http://linked.open...ontrolniKodProRIV
  • [D8D316111BAB]
http://linked.open...i/riv/nazevZdroje
  • Harmonization of SMEs Financial Reporting in Emerging CEE Countries
http://linked.open...in/vavai/riv/obor
http://linked.open...ichTvurcuVysledku
http://linked.open...v/pocetStranKnihy
http://linked.open...cetTvurcuVysledku
http://linked.open...vavai/riv/projekt
http://linked.open...UplatneniVysledku
http://linked.open...iv/tvurceVysledku
  • Blechová, Beáta
number of pages
http://purl.org/ne...btex#hasPublisher
  • Published by WSEAS Press
https://schema.org/isbn
  • 978-960-474-301-8
http://localhost/t...ganizacniJednotka
  • 19520
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