Informacyjne aspekty wykazania akcji własnych w sprawozdaniu finansowym
Informational aspects of reporting of own shares in the financial statements of a company

Summary/Abstract: In commercial law a company accumulates capital by issuing shares. The value of its own shares demonstrates its commitment in the economic activities with the aim of multiplying them. The company should not take actions of their own, because it can cause a deterioration in their financial status. The subject of the article is public limited liability companies. The article provides an analysis of the financial statements reporting – balance sheet of its own shares in the aspect of accounting, and decision-making on the basis of the reporting. The aim of the article is the multifaceted characteristics of the informational aspects of the demonstration of own shares in the financial statements-balance sheet and the impact of the presentation on the image of the company in the financial statements. As a research tool the author applied the analysis of legal acts, literature, and practical examples to demonstrate the own shares in selected reports of listed companies.

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