Wybrane problemy pomiaru i prezentacji kapitału własnego w gospodarstwie wiejskim
Selected problems of measurement and presentation of ownership capital in rural holding

Summary/Abstract: Equity is an economic basic category both at the stage of coming into existence, as well as current functioning of every enterprise. Because of its role, equity should be the subject of a specific analysis. However, the creation of equity information is associated with many problems, especially in companies of individuals. Owner’s capital is not constant and it is subject to constant fluctuations. The amount of this capital does not specify any contract. The purpose of the work is to show the creation, measurement and presentation of equity in a specific economic household in the peculiar business entity which a farm consisting of a production unit (of agricultural farm) and of agricultural family (of household) is. It turns out that equity is a category that not only allows farmers to evaluate their own achievements, but is also the basis for determining the direction of the improvement of the economic account in order to implement the adopted development strategies.

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