Sprawozdanie finansowe a pomiar efektów działalności przedsiębiorstwa w zagrożeniu kontynuacji działania
Financial statement vs. measurementof performance results of an enterprisein the threat of actions continuation

Summary/Abstract: It is essential for the analyses of basic source of information and financial report to estimate the activity of an economic unit. Only correct estimation of a financial report should beused to forecast a difficulty in an activity of an enterprise. The project of business concept of financial report in the process of convergence according to IASB/FASB has fundamental significance. It does not exclude the existence of serious threats a manager has to inform about. It is also important to identify these threats in a clear way for businessmen. The purpose of the article is to show changes in financial reporting, which presents the effect of achievements of an economic subject. Besides that the article tries to single out costs of insolvency,in the financial report symptoms of threats and the estimation how this “singling out” would influence information concerning the financial situation of an entity.

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