摘要：The intensified flow of capital, technology, goods, services and human capital between countries has created the need to standardize financial reporting also for small and medium-sized enterprises.In 2009 International Accounting Standards Board (IASB) published the International Financial Reporting Standard for Small and Medium-sized Entities as a result of long-lasting and comprehensive research.This paper discusses the idea of accounting standardization for small and medium-sized enterprises, with special emphasis on the concept of income in the Interna-tional Financial Reporting Standard for Small and Medium-sized Entities.The paper also shows the most important similarities and differences in the approach to income between Polish and international regulations.
其他摘要：Postępujący proces globalizacji oraz internacjonalizacja działalności przedsze próby standaryzacji rachunkowości dowiodły jej kluczowego znaczenia dla rozszerzania międzynarodowych powiązań gospodarczych, a implemen?sją, w lipcu 2009 roku Rada Międzynarod
