Kapitał podstawowy w przedsiębiorstwach osób fizycznych i w spółkach osobowych – dylematy prezentacji w bilansie
Basic capital in enterprises of natural persons and in partnerships – dilemmas of presentation in balance sheet

Summary/Abstract: The article is devoted to the presentation of basic capital in the financial statements in selected enterprises. The balance sheet and economic laws do not regulate the rules of presentation of equity in companies of individuals and in most companies. Such rules are designed only to capital companies. However, the problem affects all units. There are, therefore, different solutions applied in practice. The author analyses the scientific literature with this theme and examines the scale of the problem and the effects of different presentation of data. He also applies solutions, but above all gives recommendations for harmonizing the rules of presentation of these data. The lack of clear rules causes the use of creative accounting. This can be used for deliberate falsification of data in the financial statements, for example wheedling bank loans. It also observes incumbent responsibility of the head of the unit and refers to the theory of professional ethics of an accountant

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