Model biznesu w sprawozdawczości grupy kapitałowej działalności leczniczej
Business model in the reporting of capital group of medical activity

Summary/Abstract: Business entities, including those engaged in medical activities, establish their model of business. The implementation of the business model is often possible only within the capital group. The purpose of the article is to indicate the determinants of the business model in the capital group that implements the medical activity included in the consolidated financial statements and consolidated management report. The subject of the study were capital groups listed on the stock market, preparing a consolidated report. The subject of the study is the reflection of the business model of this kind of capital group in the consolidated financial statements. As a research tool, an analysis of literature of the subject, legal acts and practical examples of consolidated reporting were used.

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