Zmiany w rachunkowości organizacji pozarządowych w Polsce na przykładzie jednostek mikro

The efficient functioning NGOs requires access to information. It is important in this respect they have information that provides accounting. The development and diversification of the NGOs sector have a significant influence on changes accounting in these organizations. The paper presents that accounting of NGOs is characterized by the possibility of applying simplifications. However the choice of method of accounting is not completely arbitrary and this is due to the size of the organization, measured by its income, assets and employment. The article presents the results of the study in the nongovernmental organizations with the status of micro units. In the accounting of this organizations in 2013-2015 there have been significant simplifications. This indicates the possibility of reduction in detail of information provided by the accounting these units.