Decyzyjna przydatność informacji prezentowanych w zestawieniu zmian w kapitale własnym
Statement of changes in equity and its utility for decision-making purposes

Summary/Abstract: Equity represents funding used to finance resources needed for undertaking and continuing economic activities, as well as the residual value of the business as coverage for potential loss. Information on equity current value, structure and changes are useful to company stakeholders. The primary source of this information is the Statement of Changes in Equity, a subset of the equity section of the company balance sheet. This paper presents an evaluation of the informative value of the Statement in relation to other financial information requirements of company stakeholders. The main emphasis is put on the utility of the Statement of Changes in Equity for the purpose of decision-making and performance evaluation.

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