Zestawienie zmian w skonsolidowanym kapitale własnym

• Authors: Grażyna Voss
• Languages of publication: PL

Abstracts

EN

Aim of the work is to present methods of developing and titles to implement changes in the ownership capitals for various legal entities. It covers the contents and the form of presentation of the statement of changes in consolidated ownership capital (with regard to domestic and foreign legal regulations). The work emphasize informational value of the statement for groups of users (internal and external) as well as its usability. Specific rules concerning a development of the financial statements and methods of their consolidation are presented. The work focuses on functions and relations in financial groups.

Keywords

PL

konsolidacja; kapitał; własny

• Publisher: Instytut Geografii Uniwersytetu Pedagogicznego im. Komisji Edukacji Narodowej w Krakowie
• Journal: Przedsiębiorczość - Edukacja
• Year: 2007
• Volume: 3
• Pages: 278-284

Contributors

author

Grażyna Voss

• Wyższa Szkoła Bankowa w Toruniu, Katedra Rachunkowości, Polska