Rezerwy kapitałowe i ich znaczenie w działalności jednostki gospodarczej
Capital Reserves and Their Importance in Business Activity

Summary/Abstract: Purpose – the purpose of this article is to present the nature and kinds of the capital reserves and their role and functions in business activity. Design/Methodology/Approach – the method of critical analysis of literature and the accounting regulations were used to prepare this article. Findings – the capital reserves are a special kind of provisions in the accounting. They perform many different and important functions in business activity. Originality/Value – the capital reserves allow the continuation of activities (preserve the principle of going concern) and determines the stable development.

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