Wybrane kierunki analizy inwestycji w spółkach kapitałowych
Investments analysis in joint-stock companies

Summary/Abstract: Making „Investments” a separate item in company’s assets in the amended Accounting Act (2002) gives a better picture of resources and provides for their extended analysis. The article proposes a method of such investments analysis and assessment. The method was verified on an example analysis of three Stock Exchange listed companies from the meat processing sector, where investments constituted from over ten to 70% of total assets. The analysis confirmed the usefulness of the proposed method in corporate assets management.

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