@misc{Judkowiak_Agnieszka_The_2019,
 author={Judkowiak, Agnieszka},
 identifier={DOI: 10.15611/pn.2019.6.03},
 year={2019},
 rights={Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy},
 publisher={Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu},
 description={Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2019; vol. 63, nr 6, s. 40-50},
 language={eng},
 abstract={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},
 title={The identification of problems related to electronic financial statements – own research results},
 type={artykuł},
 keywords={financial reporting, e-financial statements, Accounting Act, electronic signature, ePUAP, sprawozdawczość finansowa, e-sprawozdanie finansowe, ustawa o rachunkowości, podpis elektroniczny},
}