Sprawozdawczość finansowa jako źródło informacji wspomagającej wykrywanie kryzysu w przedsiębiorstwie
Significance of financial statements for detecting corporate crisis

Summary/Abstract: This article deals with the quality of information included in financial statements. The author discusses the elements of financial statements and their required content according to the Accounting Act, and confronts the legal requirements with the actual content of managerial reports provided by companies threatened by crises. The article also emphasizes the role of financial information in the early warning systems which generate signals about forthcoming crisis.

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