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Financialisation in the activity of Polish listed companies The subject of this paper is financialisation and its effects as presented in the financial statements. The first part explains the essence and features of financialisation in macroand microeconomic perspective. Next, the effects of financialisation, i.e. financial assets presented in financial statements, are discussed. The last part is devoted to the empirical study, the aim of which was to identify the effects of financialisation in Polish companies. It includes analysis of financial assets presented in the statement of financial position of the surveyed companies.

Finansyzacja i jej skutki w sprawozdaniu finansowym polskich spółek giełdowych branży paliwowej