Stosowanie Międzynarodowego Standardu Sprawozdawczości Finansowej dla małych i średnich jednostek - wybór czy obowiązek?

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 as a result of long and complicated research. The study shows the origin and the ways of evolution in the conception of accounting standardization for small and medium-sized enterprises, with a special emphasis on the schedule of implementation of IFRS for SME’s in Poland.