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...
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Format: | Article |
Language: | English |
Published: |
Wydawnictwo SGGW - Warsaw University of Life Sciences Press
2022-06-01
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Series: | Polityki Europejskie, Finanse i Marketing |
Subjects: | |
Online Access: | https://pefim.sggw.edu.pl/article/view/3169 |
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