Współczesne problemy rachunkowości małych i średnich przedsiębiorstw
MetadataShow full item record
SMEs represent the dominating segment of enterprises in all countries and especially in those heading for market economy and developing. Hence the paper focuses on problems related to problems in accounting systems operated by SMEs, financial reporting and accountants expertise. The paper proposes an accounting model for SMEs based on the report Accounting by Small and Medium-Sized Enterprises.