Kapitały własne – zakres ujawnień i sposób prezentacji w latach 1918-2017
Equity – scope of disclosures and a way of presentation in the years 1918-2017

Summary/Abstract: Equity owns a valuable source of information and provides key executives and other stakeholders with essential information for action, planning in terms of development and profit generation. Additionally it allows to determine the level of demand for cash required to meet goals, when and where it is available, as well as the manner in which the funds, the costs of their own financing (dividends), the direction and profitability of the capital invested, and the requirements of capital return and liquidity are met. The scope of disclosure of equity has undergone a constant change that has been dictated by the economic and political situation, the process of globalization and digitization in the modern world. The purpose of the article is to present the principles and scope of disclosure of equity information in the balance sheet from 1934 to the present times and to indicate the differences in the content and form of solutions applied. The definition of the way of presented information and of the scope of disclosures is shown each year based on an analysis of legal acts in force.

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