Siła oddziaływania kooperacji na ryzyko konwersji ponoszone przez małe firmy rodzinne w Polsce
The Force of Influence of Cooperation on The Conversion Risk Incurred by Small Family Companies in Poland

Summary/Abstract: In this article the authoress researches changes made in the latest Accountancy Act at the beginning of this year concerning small companies. With reference to the above, the main research problem in this article are quite unfavourable changes consisting in not including essential elements in the financial report such as income statement for small units drafted in the comparative format. Small family companies which run their activity on the international market incur the so–called conversion risk which can be defined as the balance risk connected with the lack of balance between liabilities and receivables or between assets and liabilities in a foreign currency in a given company. With reference to the above, the condition for small family companies survival on the international arena, particularly in the context of consolidation of financial reports and problem with showing the rate differences by dominating entities which have to do conversion of the positions in balance and income statement of their foreign dependent entities from the currency of a given country on domestic Polish currency is broadening on a bigger and bigger scale of the force of influence of cooperation on the conversion risk incurred by the researched business entities resulting from consolidation of companies which are connected with each other by capital. In the present article the authoress used the research method which takes into consideration the comparative analysis and synthesis of the material.

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