Wpływ finansyzacji na działalność i sprawozdawczość przedsiębiorstw
The impact of financialization on the model business of enterprises and their financial reporting

Summary/Abstract: The aim of the article is to discuss the phenomenon of financialization and its impact on the model business of enterprises and their financial reporting. Financialization is a process of increasing size and role of financial sphere over real economy.This phenomenon is not marginal, and its influence can be seen both at the macro and micro level. At the enterprise level the most important change is to shift the perspective of the stakeholders to the shareholders, which significantly shortened the time horizons of decisions. Personnel management in search of extraordinary profits are increasingly investing in financial instruments. The increase in the value of financial instruments makes that acquisition of financial assets, their valuation and presentation should be proper in the financial statements. Financial reporting is the primary source of information about the company for a wide range of users.

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