Transakcje pozabilansowe w sprawozdaniu finansowym podmiotu gospodarczego
Off-balance Sheet Transactions in Financial Statements

Summary/Abstract: Objective: The article identifies areas of financial statements that are particularly sensitive to the impact of off-balance sheet transactions. Research Design & Methods: An analysis of the subject literature, legal acts and examples of practical identification of the effects of off-balance transactions were applied. Findings: The article looks at the important conditions of the potential control over reporting information, which is not always the result of the balance sheet policy and may be a tool for manipulating an entity’s image in the financial statements. Implications / Recommendations: Economic entities conclude various contracts during their operations. Some may have a particular impact on the entity’s image in the financial statements and the condition of the entity. The effects of such agreements may be short-or long-term. Contribution: The article presents the essence of off-balance transactions and their impact on the entity’s image in the financial statements. Analysis of the subject literature and financial statements prompts the research hypothesis that off-balance sheet transactions can significantly change the entity’s view in the financial statements.

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