Prawo posiadania w kontekście kwalifikowania aktywów
Right of ownership in the context of qualification of assets

Summary/Abstract: This article presents the right of ownership as an independent legal structure which reflects the actual status of power over the thing sanctioned by law. This right does not go back further than ownership and, at the same time, it may be granted only where the ownership is permitted. In Polish balance sheet and international solutions that law has been replaced by the condition of having the ownership to the asset condition control as necessary for classifying assets, without clearly defining what this control concerns. The objective of this article is to present a specific legal structure as possible to apply in the context of control condition in the classification of assets. In the work the method of analysis is applied together with a method of inference by analogy, which is supported by induction and deduction.

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