Prezentacja kapitału podstawowego w sprawozdaniach finansowych spółek notowanych na GPW wWarszawie – wybrane problemy
Presentation of share capital in financial statements of companies listed on the Warsaw Stock Exchange – selected issues

Summary/Abstract: The article discusses the presentation of share capital in the financial statements prepared under the International Financial Reporting Standards (IFRS). The obligation to distinguish share capital in the balance sheet results both from national regulations (the Accounting Act) and from IFRS. The objective of this article is to analyze guidelines for the presentation of share capital, its nomenclature used by non-financial entities listed on the Warsaw Stock Exchange, its significance in relation to other balance sheet items, and to determine whether the presented capital represents amounts registered as registered in the National Court Register. The studies conducted show that the methods of presentation of share capital adopted by business entities may mislead the person analyzing the financial statements. For the purposes of this article, critical analysis of literature and accounting regulations was taken and the data provided by entities listed on the Warsaw Stock Exchange were analyzed.

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