Syntetyczna ocena ryzyka działalności przedsiębiorstwa na podstawie sprawozdań finansowych
SYNTHETIC ENTERPRISE RISK ASSESSMENT ON THE BASIS OF FINANCIAL STATEMENTS

Summary/Abstract: Economic activity of every company in a market economy is related to risk. Of many types of risk discussed in the literature the most important categories are: operational, financial, profitability, liquidity and bankruptcy risks. One of the main sources of information about business risks, especially for companies operating in its environment are mandatory financial statements, in particular the balance sheet, profit and loss account, cash flow statement and notes. The purpose of the article of theoretical and methodological nature is therefore to present the possibility of identifying different types of risk (or rather its symptoms) within the so-called. preliminary analysis (reading) of the basic financial statements of the company. In the final part of the article, the author draws attention to selected controversial issues and limited financial risk forecasting based on data contained in the current corporate financial reporting.

• Details
• Contents