Terms used in official statistics

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Books of account


Definition:

Set of accounting records maintained by entity in accordance with accounting rules, which must be kept by all commercial law companies, as well as natural persons, civil companies of natural persons, general partnerships of natural persons, professional partnerships of which net revenues of goods and products amounted to at least EUR 2,500,000.


Contact person on methodology:
GUS – Departament Przedsiębiorstw
e-mail:
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