The study attempts to address three research problems:
1. What is the status and significance of the MSE-sector enterprises in selected CEE countries?
2. What reporting obligations do enterprises from the MSE sector have?
3. What is the possible improvement orientation with regard to MSE-sector reporting in the CEE countries in terms of sustainable development?
This monograph aims to conduct a cross-country comparative analysis of the financial reporting requirements of micro and small enterprises a few years after the introduction of Directive 2013/34/EU. It assesses the reporting requirements of micro and small enterprises in 9 Central and Eastern European countries that have undergone systemic transformations. Since these countries are diverse in terms of the geographical, historical, systemic and political factors that affect them and the economic policy directions adopted after the changes, they have been divided into two groups:
1. European Union Member States – Croatia, Lithuania, Latvia, Poland, Slovenia, Romania;
2. countries that are not members of the European Union – Belarus, Moldova, and Ukraine.
The study consists of 11 chapters, divided into three parts. The content of individual parts is related to:
1. The socio-economic environment of the MSE sector in selected countries of Central and Eastern Europe (CEE) and the financial reporting in global economy (chapters 1 and 2).
2. The financial reporting of micro and small enterprises in selected CEE countries – Belarus, Croatia, Latvia, Lithuania, Moldova, Romania, Poland, Slovenia, Ukraine (chapters 3–11).
3. A comparative analysis of the reporting requirements of micro and small enterprises surveyed (Summary).
Due to the role the MSE-sector enterprises play in global economy, the research and analysis conclusion indicates recommendations regarding the harmonization of the reporting requirements for the enterprises of the MSE sector in the CEE countries that have undergone systemic transformations.
Informacja dotycząca wprowadzenia produktu do obrotu:
Ten produkt został wprowadzony na rynek przed 13 grudnia 2024 r. zgodnie z obowiązującymi wówczas przepisami (Dyrektywą o ogólnym bezpieczeństwie produktów). W związku z tym może on być nadal sprzedawany bez konieczności dostosowania do nowych wymogów wynikających z Rozporządzenia o Ogólnym Bezpieczeństwie Produktów (GPSR). Produkt zachowuje pełną legalność w obrocie, a jego jakość i bezpieczeństwo pozostają zgodne z obowiązującymi wcześniej standardami.
Information regarding product placement on the market:
This product was placed on the market before December 13, 2024, in accordance with the applicable regulations at the time (the General Product Safety Directive). As a result, it can continue to be sold without needing to meet the new requirements introduced by the General Product Safety Regulation (GPSR). The product remains fully compliant with all previously valid legal standards, ensuring its continued quality and safety.
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