Majątek współczesnego przedsiębiorstwa z perspektywy rachunkowości
Assets of a contemporary enterprise from the accounting perspective

Summary/Abstract: Assets of an economic entity have always been and still are the main object of interest in accounting. Contemporary enterprise property covers both the assets in resources-flows presentation and invisible assets, the importance of which has significantly increased in the 21st century, in times of market econo-my and globalization. The serious problem faced by contemporary enterprises and their environment is the condition of present-day accounting which does not allow for the presentation of invisible assets components, mainly because of the absence of a transparent, unambiguous definition, adequately identi-fying criteria, valuation methods and presentation forms. Solutions to some of the problems are sought by implementing the instruments of management accounting and other scientific disciplines. It seems that invisible assets may be analyzed successfully by triple-entry bookkeeping and in particular by developing an individual set of economic forces in an enterprise which would allow for the interpretation of changes occurring in these components and their relations with profit and assets disclosed in accounting

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