Dyskusyjność wartości informacyjnej zestawienia zmian w kapitale własnym
The usefulness of the statement of changes in equity

Summary/Abstract: The scope of information presented in the financial statement about the value and title of changes for each component of equity depends on the subjective accounting policy of an entity. The expansion of information presented in the statement of comprehensive income from 2010 was the right decision, especially from the perspective of the concept of capital and income measurement. But this solution has resulted in decreased usefulness of the statement of changes in equity. Moreover, this statement presents information about groups of equity in a too synthetic way, and this information is included in other financial statements. Using PKN Orlen SA as an example, the author has demonstrated that entities use very subjective policy regarding disclosure of detailed information about equity.

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