Kapitały własne i ich znaczenie w zachowaniu kontynuacji działalności
Equity and its importance in the going-concern assumption

Summary/Abstract: Equity is a very important category in accounting and in the business activity. It determines the balance sheet value of the enterprise and is a measure of its financial strength. The value and structure of equity are the basis for assessing the company’s financial situations, its credibility and stability, and the ability to continue its business. Equity performs a lot of different and important functions in business. One of them is to keep business going. This function is carried out primarily through capital reserves, which allows for the creation and preservation of capital to maintain its purchasing power and replacement.The article deals with the issue of equity in terms of the assumptions of the going concern. The main objective of this article is to present the importance and role of equity in the going-concern assumption. The methods of critical analysis of literature and accounting standards were used to prepare this article.

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