Szukana fraza: [Abstrakt = "E\-financial statements constitute a new dimension of financial reporting in Poland. They were introduced in response to the ongoing digitization of the economy. These changes resulted in a number of problems for the accountants, which the legislator did not foresee. The purpose of the work was to identify problems arising during the preparation, signing and submission of e\-financial statements. The research material was collected using the direct survey method. The research tool was a survey questionnaire. The respondents were people who prepared at least one e\-financial statement for 2018. The conducted research shows that most of the identified problems are the consequence of the too rapid introduction of the new regulations without introducing a transitional period for the whole of the new requirements"]
