Prezentacja procesów kształtujących wynik finansowy uczelni
The Presentation of Processes Influencing the Financial Result of a University

Summary/Abstract: Purpose – The purpose of the study is to assess the rules of the presentation of information about financial results provided by the material and financial plan as well as in the income statement. Design/methodology/approach – A few research methods were used in the article, i.e.: analysis of literature and legal regulations, observational method, document analysis and case study. Findings – The current stencil of financial statements about financial does not allow an unambiguous assessment of the result of a university in its individual activities. Originality/value – The study proposes a modification of reporting of the financial result.

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