Informacje zawarte w sprawozdaniu finansowym a zarządzanie wartością przedsiębiorstwa
Information contained in the financial statements and management of the enterprises value
Author(s): Ewa MaćkowiakSubject(s): Economy
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: financial statements; balance; cash flow; restated financial statements
Summary/Abstract: The purpose of the article is to indicate how financial statements were changing in Poland at the turn of the twentieth and twenty-first centuries. There are indicated changes in the balance sheet, the profit and loss account and cash flow reports, which purpose was to adapt to the needs of a growing economy and the adjustment of the national legislation to the international standards and EU directives. Hypothesis: 1. Financial statements are subject to constant modifications in order to adapt national regulations to the inter- national requirements. 2. The information contained in the financial statements are not sufficient for the purposes of the enterprise value management.
Journal: Finanse, Rynki Finansowe, Ubezpieczenia
- Issue Year: 2013
- Issue No: 64 (1)
- Page Range: 203-210
- Page Count: 8