ACCESSIBILITY OF FINANCIAL INFORMATION IN RELATION TO CHANGES IN SIZE OF ENTITIES CAUSED BY THE COVID‐19 CRISIS

The consequences of the Covid-19 pandemic on the quality and scope of financialinformation prepared by accounting are complex. The scope of the financial statement and theobligation to audit depend on the classification of units based on their size. The required scope isnarrower for micro and small...

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Bibliographic Details
Main Author: Małgorzata Garstka
Format: Article
Language:English
Published: Wydawnictwo SGGW - Warsaw University of Life Sciences Press 2020-06-01
Series:Polityki Europejskie, Finanse i Marketing
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Online Access:https://pefim.sggw.pl/article/view/5251
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