Czy rachunkowość podąża za współczesnymi trendami w zakresie doboru formy prawnej przedsiębiorstw? Kapitał własny spółki komandytowej
Does accountancy follow the current trends in terms of the proper choice of legal forms for companies? Equity of a limited partnership

Summary/Abstract: In recent years the number of limited partnerships has increased rapidly and therefore, there is a need for more information on these entities. Specific issues related to partnerships, including limited partnerships, are not the subject of legal regulations or literature on accountancy. Since limited partnerships possess some characteristics that distinguish them from other entities and which may influence their accounting, filling in this lack will facilitate unifying the rules according to which financial reports of limited partnerships are written. The following article analyses the issue and regulations related to company equity and referring these to the area of limited partnerships. Moreover, the article highlights the biggest problems connected with taking into account operations on company equity in books of limited partnerships and their presentation in financial statements. In the end, the article focuses on recommended solutions to those issues.

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