Nowa perspektywa bilansu. Wartość poznawcza i analityczna – studium przypadku
A new balance sheet perspective. Cognitive and analytical value – case study

Summary/Abstract: The balance sheet is seen as an important element of the financial statement with the largest scope of information, enabling the assessment of the property and financial standing of each company. The results of the financial analysis based on the information of the balance sheet are used by both external stake-holders and the management. However, there are no considerations regarding the structure and substan-tive scope of individual balance sheet items. The authors notice this problem and try to solve it. The research problem of this paper relates to how assets, equity, and liabilities are presented in the balance sheet, as well as their cognitive value. The aim of the paper is to present the cognitive and analytical values of the author's concept of presenting assets, equity, and liabilities in the balance sheet. In the theoretical part, a literature review was carried out, while in the empirical part, the case study method and financial analysis methods were used. The originality of the research is demonstrated by the original balance sheet proposal and a presentation of its cognitive and analytical values. The conclusions drawn from the considerations and empirical studies demonstrate that the proposed balance sheet has significant cognitive and analytical value.

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