Presentation of Information on Capital Relations in the Financial Report Under Polish Legal Regulations

• Autorzy: Marzena Strojek-Filus
• Języki publikacji: EN

Abstrakty

EN

One of the most important issues related to the internationalisation of capital is the creation of increasingly elaborate, complex holding structures, within which Economic entities become parties to various capital relations. The control relationship is of particular importance in this context as it provides the basis for the creation of capital groups. (...) This chapter provides an overview and assessment of the Solutions included in the Polish accounting law regarding disclosures of information about capital relations in the financial statement, and in particular the consolidated financial statement. (fragment of text)

Słowa kluczowe

EN

Internationalization; Financial holding; Capital group; Consolidated financial statements; Legal regulations

PL

Internacjonalizacja; Holding finansowy; Grupa kapitałowa; Skonsolidowane sprawozdanie finansowe; Regulacje prawne

• Czasopismo: Scientific Publications / University of Economics in Katowice
• Rocznik: 2019
• Tom: Accounting Challenges in Business Processes
• Strony: 41--54

Twórcy

autor

Marzena Strojek-Filus

• University of Economics in Katowice, Poland

Bibliografia

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