Adaptacja informacji bilansowych a szacowanie pozycji finansowej przedsiębiorstwa
Adaptation balance sheet information and assessing the financial position of the company

Summary/Abstract: This article is a reflection upon the statement information, especially balance, and their impact on the estimate of the financial position of the company. The research literature portray the evolution of Polish balance law, in effect method of the presentation of balance information. They outline also the information requirements of the return on assets, equity capital and book value method. The empirical studies confirm the author's fears in support of the information presentations impact on the appraise of the financial situation of economic unit.

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