- Tytuł:
-
Czytelność informacji o kapitałach własnych prezentowanych w sprawozdaniu finansowym
Readable Information about Equity Presented in the Financial Statement - Autorzy:
- Buk, Halina
- Powiązania:
- https://bibliotekanauki.pl/articles/906938.pdf
- Data publikacji:
- 2012
- Wydawca:
- Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
- Tematy:
-
equity
other comprehensive incom
statement of changes in equity
readable financial information - Opis:
- 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.
- Źródło:
-
Acta Universitatis Lodziensis. Folia Oeconomica; 2012, 262
0208-6018
2353-7663 - Pojawia się w:
- Acta Universitatis Lodziensis. Folia Oeconomica
- Dostawca treści:
- Biblioteka Nauki
Artykuł