Problemy analizy finansowej wynikające ze zmian w prawie bilansowym
Financial Analysis Problems Arising From Amendments To The Balance Sheet Law

Summary/Abstract: Purpose – The aim of this paper is to demonstrate the impact of amendments to accounting regulationson the method of analysing financial statements with a particular use of financial indicators.Methodology – The basic research method applied in the paper is a critical analysis of accounting literatureand an analysis of normative acts regarding accounting and financial reporting applicable on the national andinternational levels.Findings – This paper identifies the obligatory components of financial statements which were modified asa result of amendments to the European Union Directive on Financial Reporting and the Accounting Act andpresents the impact of such amendments on the values assumed by financial indicators.Originality/value – The significance of the discussion presented in this paper is evidenced primarily by indicatingthe methods of carrying out financial analysis given the amendments to the balance sheet law so thatqualitative characteristics of the obtained information, including in particular usefulness and faithfulness ofthe presentation as well as comparability, are ensured.

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