Zdarzenia po dniu bilansowym w praktyce spółek notowanych na GPW
Events after the balance sheet date in the practice of companies listed on the WSE

Summary/Abstract: The purpose of the article is to identify events that took place after the balance sheet date, to indicate how they are properly recognized and presented in the financial statements in the light of national and international solutions, and to verify the manner in which these events are disclosed by enterprises and their impact on the financial statements. The analysis was carried out on the basis of the literature on the subject and financial statements of selected companies listed on the Warsaw Stock Exchange, prepared for the years 2018-2021. On the basis of the analysis, the number and scope of such events in the practice of Polish enterprises was determined. The article complements the scientific achievements in the field of reporting events after the balance sheet date and their impact on the information presented in the financial statements

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