Koncepcja zmiany zasad prezentacji kapitału w sprawozdaniu finansowym zamkniętych funduszy inwestycyjnych
The rules of capital presentation in the financial report of close-end investment funds in the light of law

Summary/Abstract: In the face of dynamic development of financial market, the problems of accounting and financial reporting of close-end investment funds have come into prominence. The goal of the paper is the analysis of the rules of capital payment duty in order to buy investment fund’s shares. The range of information about capital shown in the balance sheet has been also evaluated in the paper. The close-end funds have been presented as specific entities of the financial market. In the paper, legal requirements of investment funds’ supervision by public authorities have been compared. Additionally, the informational value of balance sheet in relevance to capital payment has been analyzed. Finally, the author of the paper has suggested to add extended information about capital that was not been paid by investors, in accordance with the true and fair view principle.

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