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Edgar Allan Poe/Sullivan's Island Library
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West Ashley Library
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Wando Mount Pleasant Library
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Phone: (843) 805-6888
Village Library
9 a.m. - 6 p.m.
Phone: (843) 884-9741
St. Paul's/Hollywood Library
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Otranto Road Library
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Mt. Pleasant Library
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McClellanville Library
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Keith Summey North Charleston Library
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John's Island Library
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Hurd/St. Andrews Library
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Miss Jane's Building (Edisto Library Temporary Location)
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John L. Dart Library
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Main Library
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Projektowane w Unii Europejskiej zmiany w zakresie rocznych sprawozdań finansowych mikropodmiotów.
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- Author(s): Zasiewska, Katarzyna1
- Source:
Zeszyty Teoretyczne Rachunkowości. 2012, Vol. 65 Issue 121, p131-140. 10p.- Subject Terms:
- Source:
- Additional Information
- Alternate Title: Proposed changes in the European Union in the annual financial statements of micro-entities.
- Subject Terms:
- Abstract: The main purpose of this article is to present the proposed changes in the European Union in respect of annual financial statements prepared by micro-entities. Achieving this objective has been associated with adoption as the primary research method the analysis of legal acts, documents and explanations of the European Union bodies and the opinions and discussions conducted by independent organizations and experts. The author discusses the most important reasons for introducing changes in the field of micro-entities' financial reporting, presents the main areas of proposed simplification, and highlights the issues that raise the most concerns and doubts. [ABSTRACT FROM AUTHOR]
- Abstract: Celem artykułu jest próba przybliżenia projektowanych w Unii Europejskiej zmian w zakresie rocznych sprawozdań finansowych sporządzanych przez mikropodmioty. Osiągnięcie powyższego celu wiązało się z przyjęciem jako podstawowej metody badawczej analizy aktów prawnych, dokumentów i wyjaśnień organów Unii Europejskiej oraz opinii i dyskusji prowadzonych przez niezależne organizacje i ekspertów. W artykule zostały zaprezentowane najważniejsze przesłanki wprowadzania zmian w zakresie sprawozdawczości mikropodmiotów, główne obszary projektowanych uproszczeń oraz kwestie budzące dotychczas największe zastrzeżenia i wątpliwości. [ABSTRACT FROM AUTHOR]
- Abstract: Copyright of Zeszyty Teoretyczne Rachunkowości is the property of Stowarzyszenie Ksiegowych w Polsce Rada Naukowa and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
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