Sprawozdanie finansowe mikroprzedsiębiorstw a potrzeby informacyjne kredytodawców i leasingodawców

Abstract

According to the Accounting Act, micro-enterprises may use simplifications in accounting and financial reporting. On the one hand, this allows for a reduction in the administrative burden on these entities, but on the other hand, it raises questions about the credibility and reliability of the information presented. An analysis of financial statements from the perspective of users of financial statements, i.e., lenders and lessors, raises the question of whether the applicable legal regulations reflect the information needs of users of financial statements. The main objective of the dissertation is to develop an information structure for the financial statements of micro-enterprises tailored to the information needs of lenders and lessors – key users of micro-enterprise financial statements.