Bilans – w poszukiwaniu nowej formuły na potrzeby zarządzania finansami
Balance Sheet – the Search for a New Formula for the Needs of Financial Management

Summary/Abstract: Purpose – Presentation of the balance sheet as a key element of the financial statements and an indication of its format best suited to the needs of the financial management of the company. Design/methodology/approach – The article uses the method of literature studies, analysis of source materials, the method of induction and deduction. Findings – a result of the considerations set out in the article developed a proposal for a new formula balance sheet, different from the current. Originality/value – The original solution is not used in practice, bases implying classifications developed by the author alone.

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