Rezerwy jako obszar rachunkowości szpitala
Reserves as the area of hospital accounting

Summary/Abstract: Reserves in accounting are one of the basic categories of measuring financial position and profitability. Their formation must be consistent with the superior principle of accounting − the principle of true and fair view. Polish and international law shows the principle and titles of creating reserves, but the detailed solutions in this area are included in accounting policy. This article indicates the importance of reserves, their individual titles, and presents solutions for the creation of reserves on the example of hospital.

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