Model biznesu jako nowe wyzwanie sprawozdawczoś- ci zewnętrznej
Business model as a new challenge of external reporting

Summary/Abstract: The article presents the literature research concerning business model and external reporting. The first part of the paper presents different definitions and types of business model. It concludes that the term has no agreed meaning. Despite considerable differences in business model definitions, several common elements were identified. The second part argues that external reporting should reflect business model. In particular description of business model should help users to understand the opportunities and risks that the firm faces. This part also distinguishes between historical cost, fair value, replacement and recoverable cost, because different methods of measurement are appropriate for different models. It is underlined that the business model also concerns revenue recognition and cost allocation. The article concludes that the business model has become a new challenge of external reporting.

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