Prezentacja kapitałów własnych w sprawozdaniach finansowych spółek publicznych
Presentation of equity in the financial statements of public companies

Summary/Abstract: The purpose of the article is an indication that the choice by the public companies financial reporting method based on IFRS or accounting act makes the comparability of these reports within the equity not fully ensured, and their quality often raises objections. Subject of the research was to evaluate qualitative in- formation about equity in the financial statements and the test method was analysis of the documents in the form of financial statements for the year 2010 of two public companies. The article discusses the importance of the issue of financial statements for investors seeking knowledge about the equity of public companies, or reliable information about the company's ability to build a rise in its value. It is important that data from the company's accounting system is reliable and comparable at the same time in the financial statements are presented in a manner readable by a potential user.

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