| Autor: Halina Waniak-Michalak | 347 |
Strony: 347-359
pełen tekst
THE USE OF FINANCIAL STATEMENTS BY SMALL AND MEDIUM COMPANIES IN CONTESTING FOR OUTER FINANCE SOURCES IN ACCORDANCE WITH POLISH REGULATIONS AND THE IFRS
Summary
Financial statements and rules of booking are simplified in Poland for small and medium enterprises. This situation can cause many different problems, such as: difficulties with getting additional financing or higher cost of capital in comparison with other entities. The aim of the article is to present accounting regulations in Poland and influence of the regulations on the access of these enterprises to the external financing, particularly European funds. Moreover, the implementation of the International Financial Standard of SME’s will be taken under consideration.
pełen tekstTHE USE OF FINANCIAL STATEMENTS BY SMALL AND MEDIUM COMPANIES IN CONTESTING FOR OUTER FINANCE SOURCES IN ACCORDANCE WITH POLISH REGULATIONS AND THE IFRS
Summary
Financial statements and rules of booking are simplified in Poland for small and medium enterprises. This situation can cause many different problems, such as: difficulties with getting additional financing or higher cost of capital in comparison with other entities. The aim of the article is to present accounting regulations in Poland and influence of the regulations on the access of these enterprises to the external financing, particularly European funds. Moreover, the implementation of the International Financial Standard of SME’s will be taken under consideration.