Bilanse wybranych nieruchomości ziemskich w międzywojennej Polsce
Balance sheets of selected manor estates in Poland in the inter-war period

Summary/Abstract: This publication attempts to analyze financial reporting of country estates in Poland in the inter-war period as units conducting agricultural business. The aim of the article is to present and compare the balance sheets of some selected manor estates and to present the legal basis for preparation of those documents. The research methods used include critical analysis of source materials and literature, and comparative analysis. This paper provides a definition of real estate, and presents the legal basis for double entry bookkeeping in inter-war Poland and characteristics of financial statements of landed estates. The focus is on comparative analysis of documents of the estates selected for examination and on confrontation of their shape with applicable law.

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