Proponowane kierunki zmian w zakresie kwalifikacji kapitałów własnych
Proposed directions of changes in recognition of equity

Summary/Abstract: This paper presents preliminary results of research conducted by Financial Accounting Standards Board relating to recognition of equity and proposals of the working group of Proactive Accounting Activities in Europe. The authors discusse general principles and criteria of equity recognition of proposed by FASB: the Basic Ownership Approach, the Ownership-Settlement Approach and the Reassessed Expected Outcomes Approach, as well as prepared by PAAinE the Loss Absorption Approach. Apart from that there are presented main differences between the proposed concepts and present international and American regulations.

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