Najlepsze ceny Specjalne oferty dla członków klubu książki PWE Najtańsza dostawa

Financial reporting of micro and small enterprises (MSE) in transition economies of Central and Eastern Europe

Redakcja naukowa Olga Martyniuk
ISBN: 978-83-208-2426-1
eISBN: 978-83-208-2438-4
Liczba stron: 328
Rok wydania: 2020
Miejsce wydania: Warszawa
Wydanie: I
Oprawa: miękka
Format: B5
69.90 zł
59.42
59.42 zł
50.51
liczba egzemplarzy:
The study attempts to address three research problems: 
1. What is the status and significance of the MSE-sector enterprises in selected CEE countries?
2. What reporting obligations do enterprises from the MSE sector have?
3. What is the possible improvement orientation with regard to MSE-sector reporting in the CEE countries in terms of sustainable development?
 
This monograph aims to conduct a cross-country comparative analysis of the financial reporting requirements of micro and small enterprises a few years after the introduction of Directive 2013/34/EU. It assesses the reporting requirements of micro and small enterprises in 9 Central and Eastern European countries that have undergone systemic transformations. Since these countries are diverse in terms of the geographical, historical, systemic and political factors that affect them and the economic policy directions adopted after the changes, they have been divided into two groups:
1. European Union Member States – Croatia, Lithuania, Latvia, Poland, Slovenia, Romania;
2. countries that are not members of the European Union – Belarus, Moldova, and Ukraine.

The study consists of 11 chapters, divided into three parts. The content of individual parts is related to:
1. The socio-economic environment of the MSE sector in selected countries of Central and Eastern Europe (CEE) and the financial reporting in global economy (chapters 1 and 2).
2. The financial reporting of micro and small enterprises in selected CEE countries – Belarus, Croatia, Latvia, Lithuania, Moldova, Romania, Poland, Slovenia, Ukraine (chapters 3–11).
3. A comparative analysis of the reporting requirements of micro and small enterprises surveyed (Summary).
Due to the role the MSE-sector enterprises play in global economy, the research and analysis conclusion indicates recommendations regarding the harmonization of the reporting requirements for the enterprises of the MSE sector in the CEE countries that have undergone systemic transformations.
Introduction  
Olga Martyniuk, University of Gdansk, Poland
 
1. Micro and small enterprises in selected countries of transition economies from Central and Eastern Europe  
 
1.1. Characteristics of the transformation processes in selected countries 
Anna Szymczak, Sopot University of Applied Sciences, Poland
Tomasz Kalinowski, Sopot University of Applied Sciences, Poland
 
1.2. Social, legal and economic environment of selected countries  
Anna Szymczak, Sopot University of Applied Sciences, Poland
Tomasz Kalinowski, Sopot University of Applied Sciences, Poland
 
 
1.3. The definition of micro and small enterprises  
Olga Martyniuk, University of Gdansk, Poland 
Laurenţiu-Mihai Treapăt, National University of Political Studies and Public Administration, Romania
Corina-Elena Drăgănescu, Spiru Haret University, Romania
 
1.4. The role of micro and small enterprises in transition economies  
Olga Martyniuk, University of Gdansk, Poland
 
References  
 
2. The financial reporting within the context of economy globalization  
Teresa Martyniuk, Sopot University of Applied Sciences, Poland
 
2.1. Accounting systems in the world  
 
2.2. The conceptual framework of financial statements according to the International Financial Reporting Standards (IFRS)  
 
2.3. Financial statements components  
 
2.4. Annual financial statements of micro and small entities  
 
References  
 
3. The financial reporting of the micro and small entities in Belarus  
Anastasiya Piakarskaya, Belarus State Economic University
 
3.1. Country introduction: Belarus – legal and economic environment of MSE sector 
 
3.2. The MSE sector in Belarus  
 
3.3. Legislation in financial reporting of the MSE sector in Belarus  
 
3.4. Characteristics of annual financial statements of micro and small entities in Belarus  
 
References  
 
4. The financial reporting of the micro and small entities in Croatia  
Kristina Mićin, University of Applied Sciences Baltazar Zaprešić, Croatia
Petra Popek Biškupec, University of Applied Sciences Baltazar Zaprešić, Croatia
 
4.1. Country introduction: Croatia – legal and economic environment of MSE sector  
 
4.2. The SME sector in Croatia  
 
4.3. Accounting Law and Financial Reporting regulations in Croatia  
 
4.4. Organization of financial reporting in Croatia  
 
4.5. The structure of the financial statements of the micro and small entities in Croatia  
 
 
References  
5. The financial reporting of the micro and small entities in Latvia  
Ramona Rupeika-Apoga, University of Latvia
 
5.1. Country introduction: Latvia – legal and economic environment of MSE sector 109
 
5.2. The MSE sector in Latvia  
 
5.3. MSE financial reporting regulations and procedures in Latvia  
 
5.4. The structure of the financial statements of the micro and small entities in Latvia  
 
References  
 
6. The financial reporting of the micro and small entities in The Republic of Lithuania  
Lina Kloviene, Sheffield University Management School, England 
Lina Dagiliene, Kaunas University of Technology, School of Economics and Business, Lithuania
 
6.1. Country introduction: The Republic of Lithuania – legal and economic environment of MSE sector  
 
6.2. Legal forms of micro and small entities in The Republic of Lithuania  
 
6.3. Accounting Law and Financial Reporting regulations of the MSE sector in Lithuania  
 
6.4. Financial reporting procedures  
 
6.5. The structure of the financial statements of the micro and small entities in the Republic of Lithuania  
 
Appendix 1. Business Accounting Standards (Authority of Audit, Accounting, Property Valuation and Insolvency Management under the Ministry of Finance of the Republic of Lithuania) 
 
References  
 
7. The financial reporting of micro and small enterprises in Moldova  
Cristina Dolghii, University State of Moldova, Republic of MoldovaIrina Golocialova, University State of Moldova, Republic of MoldovaViorel Tsurcanu, University State of Moldova, Republic of Moldova
 
7.1. Country introduction: The Republic of Moldova – legal and economic environment of MSE sector  
 
7.2. The SME sector in Moldova  
 
7.3. The concept and organization and legal types of enterprises in the Moldavian SME sector  
Irina Golocialova, University State of Moldova
 
7.4. Legislative and regulatory framework affecting the content of financial statements of organizations in the SME sector in Moldova  
Viorel Tsurcanu, University State of Moldova
 
7.5. Financial reporting procedures  
Cristina Dolghii, University State of Moldova
 
7.6. Characteristics of financial statements of the micro and small entities in Moldova  
 
References  
 
8. The financial reporting of micro and small enterprises in Poland  
Beata Kotowska, University of Gdansk, Poland
 
8.1. Country introduction: Poland – legal and economic environment of MSE sector  
 
8.2. Legal forms of micro and small entities in Poland  
 
8.3. The MSE sector in Poland  
 
8.4. Legal framework of financial reporting in the MSE sector in Poland  
 
8.5. Financial reporting procedures  
 
8.6. Characteristics of financial statements of the micro and small entities in Poland  
 
References  
 
9. The financial reporting of micro and small enterprises in Romania  
Laurenţiu-Mihai Treapăt, National University of Political Studies and Public Administration, RomaniaCorina-Elena Drăgănescu, Spiru Haret University, Romania
 
9.1. Country introduction: Romania – legal and economic environment of MSE sector  
 
9.2. The SME sector in Romania  
 
9.3. The legal framework and the organisation of the accounting activity in Romania  
 
9.4. The financial reporting procedures in Romania  
 
9.5. Characteristics of financial statements of the micro and small entities in Romania  
 
Appendix 1. Layout of The Balance Sheet 
 
Appendix 2. Layout of The Profit and Loss Account  
 
References  
 
10. The financial reporting of micro and small enterprises in Slovenia  
Anita Maček, DOBA Business School, Slovenia
Pedja Ašanin Gole, DOBA Business School, Slovenia
 
10.1. Country introduction: Slovenia – legal and economic environment of MSE sector  
 
10.2. The SME sector in Slovenia  
 
10.3. Legal forms of micro and small entities in Slovenia  
 
10.4. Legislative and regulatory framework affecting the content of financial statements of organizations in the MSE sector in Slovenia  
 
10.5. Characteristics of financial statements of the micro and small entities in Slovenia  
 
References  
 
11. The financial reporting of micro and small enterprises in Ukraine  
Natalia Ostapiuk, Sopot University of Applied Sciences, PolandLiubov Vasylivna Gustalenko, The Kyiv National Economic University named after Vadym Hetman, Ukraine
 
11.1. Country introduction: Ukraine – legal and economic environment of MSE sector  
 
11.2. Characteristic of SME sector in Ukraine  
 
11.3. Legislative base of accounting and financial reporting in Ukraine  
 
11.4. Financial reporting procedure in Ukraine  
 
Appendix 
 
References  
 
Summary  
Olga Martyniuk, University of Gdansk, Poland
 
References  
 
Kurier 14 zł
Darmowa dostawa od 250 zł
Darmowa dostawa w Klubie Książki od 200 zł