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

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Financial reporting of micro and small enterprises (MSE) in transition economies of Central and Eastern Europe / edited by Olga Martyniuk. - Warszawa : Polskie Wydawnictwo Ekonomiczne, copyright 2020. - 326 stron : ilustracje, wykresy ; 24 cm.

Author

Martyniuk Olga. Redakcja

Form of Work

Książki Publikacje naukowe

Subject

Przedsiębiorstwa małe i średnie (MŚP) Rachunkowość Sprawozdawczość finansowa Small business Financial statements Europa Wschodnia

Genre/Form

Praca zbiorowa

Domain

Gospodarka, ekonomia, finanse

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.

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