Rezerwy jako instrument kształtowania wyniku finansowego jednostki gospodarczej
Reserves as the instrument of shaping financial result of the economic entity

Summary/Abstract: In times of dynamic social and economic transformations, strong competition and uncertainty in the market, reserves play an important role in the process of minimizing risk, creating stable development and continuation of business activity of and economic entity. The purpose of the article is to present the possibility of using reserves as an instrument in shaping the financial result of an economic entity. In pursuit of the goal, the nature and functions of the reserves in the creation of the result and their legal conditions were discussed. The segments of the financial result and the types of reserves attributed to the costs of particular elements of the result were indicated. The solution to the presented research problem was the method used to analyze the subject literature, the content of both national and international legal regulations and the method of comparisons and conclusions.

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