Model biznesu a zawartość obecnego sprawozdania finansowego i sprawozdania z działalności
The business model and the content of current financial statements and management commentary

Summary/Abstract: The purpose of the research underlying this article is to assess the use of the businessmodel in current financial statements and management commentary, based on selectedcompanies in the fuel sector. For this purpose, a systematic review of financial statementswas conducted, as well as a critical analysis of legal acts and a content analysis. It wasfound that the use of the business model is limited, in contrast to the strategy, which isa similar concept, thus confirming that the influence of the business model on accountingis still a relatively new research area.

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