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 financial information prepared by accounting are complex. The scope of the financial statement and the obligation to audit depend on the classification of units based on their size. The required scope is narrower for micro and sma...

Full description

Saved in:
Bibliographic Details
Main Author: Małgorzata Garstka
Format: Article
Language:English
Published: Wydawnictwo SGGW - Warsaw University of Life Sciences Press 2022-06-01
Series:Polityki Europejskie, Finanse i Marketing
Subjects:
Online Access:https://pefim.sggw.edu.pl/article/view/3169
Tags: Add Tag
No Tags, Be the first to tag this record!