Uproszczenia w sprawozdawczości finansowej jednostek mikro a ocena ich sytuacji finansowej

Joanna Bereżnicka , Joanna Błażyńska

Abstract

Purpose - To verify if simplify in the financial statements the units micro restrict of the possibility to rate of economic and financial situation in the context of the possibility of calculating the indicators necessary to carry out financial analysis.. Design/Methodology/approach - Comparative analysis, preparation of financial statements in accordance with changes on units of micro and calculation of basic indicators used in financial analysis, ie. liquidity, profitability, efficiency and debt.. Findings - Based on studies it was concluded that the proposed simplification of reporting units micro do not limit significantly of the information necessary to assess the economic and financial micro enterprises, and can be based on the data to calculate key financial ratios with the exception of the ability to repay the interest.. Originality/value - Elaborating on the nature of cognitive and practical especially in terms of assessing the suitability of simplified reports to analyze micro units.