Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Refine search results

Journals help

  1. 1 Management

Authors help

  1. 1 Nowak E.

Years help

  1. 1 2013

Results found: 1

first rewind previous Page / 1 next fast forward last

Search results

Search:
in the keywords:  ocena sytuacji fi nansowej
help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1

Equity as a fundamental economic category in light of accounting standards

100%
Nowak E.
Management
|
2013
|
vol. 17
|
issue 2
127-138
EN
Equity as a synthetic measure of enterprise performance in light of accounting standards Equity is one of the fundamental economic categories which describe the financial position of an enterprise. Equity is a synthetic and complex value which is formed under the influence of multiple factors. The volume and structure of equity depends not only on the actions taken in various areas of activities pursued by a given enterprise but also on external factors. The information about equity is used by various stakeholders in a given enterprise when making economic decisions. Therefore, the method of determining equity and presenting information about it is subject to Polish and international accounting and financial reporting regulations. The present paper presents the essence of equity as a synthetic measure of enterprise performance in light of accounting standards and laws.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.