Wpływ kapitału mezzanine na realizację funkcji wizerunkotwórczej rachunkowości
The impact of mezzanine capital on the implementation of the image-creating accounting function.

Summary/Abstract: Accounting over the years has increased the scope of its functions. The current catalogue of used accounting function has been enriched with an image-creating accounting function, according to which the task of accounting is, among other things, the creation of an individual’s image among various stakeholder groups with the principle of a true and fair view. The development of capital markets has led to an increase of the range of equity instruments used by individuals to finance their business. The manner in which the assets are financed affects the perception of the entity, therefore, the inclusion of hybrid capital in the balance sheet (which is separate from equity and foreign ownership) determines the image of the company. The aim of the article is to showthe functions of the accounting system and the influence of the imagecreating function on the background of the separated hybrid capital − mezzanine.

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