Zdarzenia po dacie bilansowej – przykład umorzenia udziałów w spółce z ograniczoną odpowiedzialnością
Post-balance Sheet Events – an Example of the Redemption of Shares in Limited Company

Summary/Abstract: Purpose – The purpose of the article is to present the scope and method of accounting for economic events that occur after the balance sheet date and have an impact on the values presented in the balance sheet and profit and loss account. Design/Methodology/approach – critical analysis of the literature review, focused group interview, the study of source documents Findings – The example presented in the article how to include in the balance of the company the ef-fects of the redemption procedure for its shares by reducing the share capital for remuneration indicates potential problems with the proper presentation of events related to this procedure in a situation where these events occur after the balance sheet date.

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