Sprawozdanie finansowe jako źródło informacji dla interesariuszy restrukturyzowanego szpitala
Financial statement as a source of information for stakeholders of the restructured hospital

Summary/Abstract: Financial statement is the most important source of information about the condition of an entity. It may also be useful to the stakeholders of restructured hospitals. The purpose of this article was to analyze and evaluate practices related to the use of the informative role of financial statements in the restructuring processes of healthcare entities. The research method consisted of literature studies, logical inference and case studies − commonly available (on-line) restructuring plans for hospitals. As a result of the studies, a differentiated approach to financial data disclosure in hospital restructuring plans was observed. The entities studied are more willing to share calculated financial ratios and forecasted financial statements for future periods than those based on historical data. The main conclusion, however, is that hospitals being restructured are generally reluctant to make available any restructuring plans and financial statements.

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