Gwarancyjna funkcja rezerw finansowych przedsiębiorstwa

• Authors: Duraj, Agnieszka Natasza

Title variants

PL

Guarantee Function of Financial Reserves of an Enterprise

Abstracts

EN

The main goal of this paper is to present the role and the significance of guarantee function of financial reserves of company. The problem concerning the influence of financial reserves on the company’s strategies is relatively new in the Polish literature, as it is connected with transformation of conditions in which companies operate and with adaptation of Accounting Act as well as other legal acts governing establishing of reserves in the company to a market economy. Problems concerning financial reserves are usually tackled in the literature - both Polish and foreign - in the aspect of financial accounting (concerning the balance-sheet category of reserves for liabilities, that is, reserves resulting from the deferred income tax, reserves for pension and other benefits or remaining reserves) and in the equity management aspect (it concerns problems connected with reserve and spare capital).

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Acta Universitatis Lodziensis. Folia Oeconomica
• Year: 2006
• Volume: 200

Dates

published

2006

Contributors

author

Duraj, Agnieszka Natasza

other

Uniwersytet Łódzki, Katedra Analizy i Strategii Przedsiębiorstwa

Identifiers

URI

http://hdl.handle.net/11089/17502