Obraz kapitału własnego jednostki w informacji sprawozdawczej a wycena w wartości godziwej – wybrane problemy
Picture of Owners’ Equity in the Financial Statements and the Measurement at Fair Value – Selected Problems

Summary/Abstract: Purpose – A condition of providing business is to have a capital, which has a appropriate structure and value. Owners’ equity provides a stable source of funding and to determine the strength of the profitable company. The owners of equity are interested in obtaining information that would allow them to assess the change in the company’s value and profitability of the measures taken by these investment decisions. The aim of the article is to present the fair value impact of the equity picture presented in the financial statements. Design/methodology/approach – the study analyses the literature of the subject and of national and international regulation of the accounting law.

• Details
• Contents