Open AccessSprawozdanie finansowe – niedoskonałe źródło informacji o sytuacji finansowej przedsiębiorstwa
Author(s) -
Maciej Tokarski
Publication year - 2009
Publication title -
przedsiębiorczość, edukacja
Language(s) - English
Resource type - Journals
eISSN - 2449-9048
pISSN - 2083-3296
DOI - 10.24917/20833296.5.16
Subject(s) - balance sheet , imperfect , balance (ability) , smoothing , business , accounting , actuarial science , computer science , economics , philosophy , psychology , linguistics , neuroscience , computer vision
Balance policy is not only the art of making what is possible, but also the art of making itaccording to the law. Examples of this occurrences are known as: creative accounting, windowdressing, incomes smoothing, off balance sheet nancing.The aim of the article is to show that nancial statements can be imperfect source ofinformation about nancial situation of the enterprise and possible the negative consequencesfor potential users.