Fundusze własne w rachunkowości samodzielnych publicznych zakładów opieki zdrowotnej
Equity funds in the accountancy of public health care units

Summary/Abstract: The article characterizes the problems of recording and presentation of equity funds by independent public health care units in financial statements. Equity funds determine the surviva􀁏 and continuation the activity of health care units in difficult financial situations. They determine the development power of a health care unit in restructuring processes. Estimating the chances of the units for improving the financial condition, we should not forget about the resources which are not depicted in equit, but are on essential asset.for ex ample human resources.

• Details
• Contents