Informacje zawarte w sprawozdaniu finansowym a zarządzanie wartością przedsiębiorstwa
Information contained in the financial statements and management of the enterprises value

Summary/Abstract: The purpose of the article is to indicate how financial statements were changing in Poland at the turn of the twentieth and twenty-first centuries. There are indicated changes in the balance sheet, the profit and loss account and cash flow reports, which purpose was to adapt to the needs of a growing economy and the adjustment of the national legislation to the international standards and EU directives. Hypothesis: 1. Financial statements are subject to constant modifications in order to adapt national regulations to the inter- national requirements. 2. The information contained in the financial statements are not sufficient for the purposes of the enterprise value management.

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