Ku międzynarodowej standaryzacji sprawozdawczości finansowej dla małych i średnich przedsiębiorstw

• Autorzy: Wojciech A. Nowak

Warianty tytułu

Towards the international standardization of financial reporting by SME

• Języki publikacji: PL

Abstrakty

Przedstawiono rozwój w latach 2000-2007 międzynarodowej standaryzacji sprawozdawczość finansowej małych i średnich jednostek. Omówiono rezultaty zakończonych prac ONZ oraz dotychczasowe rezultaty prac Rady Międzynarodowych Standardów Rachunkowości (IASB). Zaprezentowano także charakterystykę oficjalnego projektu Międzynarodowego Standardu Sprawozdawczości Finansowej dla Małych i Średnich Jednostek (MSSF dla MSJ), opublikowanego przez IASB w lutym 2007. Wskazano dalsze kroki dotyczące finalizacji stanowienia Standardu przez IASB. Zarysowano też możliwości i potencjalne konsekwencje jego implementacji w skali krajowej i w skali Unii Europejskiej. (abstrakt oryginalny)

EN

In the paper, the progress during the period 2000-2007 of the international standardization of small and medium-sized entity financial reporting has been shown. The results of UN finalized efforts in this field and the IASB activities carried out to date have been presented. Published in February 2007 by IASB Exposure Draft of International Financial Reporting Standard For Small and Medium-sized Entities has also been described. The possibilities and potential consequences of the standard implementation both within a country and within the UE have been outlined. (original abstract)

Słowa kluczowe

PL

Rachunkowość; Międzynarodowe Standardy Rachunkowości (MSR); Małe i średnie przedsiębiorstwa

EN

Accounting; International Accounting Standards (IAS); Small business

• Czasopismo: Zeszyty Teoretyczne Rachunkowości
• Rocznik: 2007
• Tom: 38
• Numer: nr 94
• Strony: 167--191

Twórcy

autor

Wojciech A. Nowak

Bibliografia

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