Open AccessZestawienie zmian w skonsolidowanym kapitale własnym
Author(s) -
Grażyna Voss
Publication year - 2007
Publication title -
przedsiębiorczość, edukacja
Language(s) - English
Resource type - Journals
eISSN - 2449-9048
pISSN - 2083-3296
DOI - 10.24917/20833296.3.35
Subject(s) - consolidation (business) , usability , work (physics) , presentation (obstetrics) , accounting , statement (logic) , financial statement , value (mathematics) , business , political science , public relations , computer science , engineering , law , mechanical engineering , medicine , audit , human–computer interaction , machine learning , radiology
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.