COMPOSITION OF CHANGES IN CONSOLIDATED OWN CAPITAL  Cover Image

Zestawienie zmian w kapitale własnym
COMPOSITION OF CHANGES IN CONSOLIDATED OWN CAPITAL

Author(s): Grażyna Voss
Subject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: CHANGES COMPARISON IN EQUITY; CHANGES CLASSIFICATION OF EQUITY; FINANCIAL REPORTING

Summary/Abstract: The composition of changes in consolidated own capital is prepared by capital groups based on valid law regulations. In spite of dynamics of changes on the world market, Polish rules has not introduced changes in the content and the way of informing the investors on own capital. The presentation of composition shows the titles and the directions of changes showing them in a standardized form, as a separate element of reporting which model can be found in the act.

  • Issue Year: 2011
  • Issue No: 3 (08)
  • Page Range: 136-141
  • Page Count: 6
  • Language: Polish