Czytelność informacji o kapitałach własnych prezentowanych w sprawozdaniu finansowym

• Authors: Buk, Halina

Title variants

PL

Readable Information about Equity Presented in the Financial Statement

Abstracts

EN

Statement of changes in equity, as one part of the financial statement, is not much used by financial analysts. Certainly, there is small readable information presented in this statement, especially the balance presented some of this information. Next, the scope of information presented in the financial statement depends on subjective accounting policy of entity. The statement of changes in equity made by international accounting standards presents too synthetically information about equity than we take in used polish accounting act. Thought, from the statement of comprehensive income we can get additional information about some component of equity. These facts are proved an example KGHM company.

Keywords

EN

equity; other comprehensive incom; statement of changes in equity; readable financial information

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Acta Universitatis Lodziensis. Folia Oeconomica
• Year: 2012
• Volume: 262

Dates

published

2012

Contributors

author

Buk, Halina

other

Uniwersytet Ekonomiczny w Katowicach; Wydział Finansów i Ubezpieczeń; Katedra Rachunkowości

Identifiers

URI

http://hdl.handle.net/11089/1836