Description

• Title:
  Czytelność informacji o kapitałach własnych prezentowanych w sprawozdaniu finansowym
• Creator:
  Buk, Halina
• Contributor:
  Uniwersytet Ekonomiczny w Katowicach; Wydział Finansów i Ubezpieczeń; Katedra Rachunkowości
• Description:
  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.
• Object availability:
  free access
• Date:
  2013.06.01;
  2012
• Type:
  Article
• Language:
  Polish
• Format:
  application/pdf
• Publisher:
  Wydawnictwo Uniwersytetu Łódzkiego
• Relation:
  Acta Universitatis Lodziensis, Folia Oeconomica;262
• Subject:
  equity;
  other comprehensive incom;
  statement of changes in equity;
  readable financial information
• Identifier:
  0208-6018;
  http://hdl.handle.net/11089/1836
• Data provider:
  Repozytorium Uniwersytetu Łódzkiego
• Can I use it?:
  seek permission
• Type:
  image