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PLMET:

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Title:

The role of financial statements in decision making process in company

Description:

Stan prawny na 31.12.2015 r.

Abstract:

The article presents legal aspects of making financial statements. Indicates required features and defines which of them are most essential from the point of view of decision makers in an economic operator. The article also draws attention to an issue of control and examination of financial statements by expert auditors and regional chambers of auditors. It touches the subject of controlling in an enterprise as well as location of financial statement in enterprise financial analysis. It presents also the scope of information that must be shown by various economic operators in their financial statements. The article points on a balance sheet, a profit and loss account and a cash flow statement as indispensable elements in decision making process in an economic operator. It draws a special attention to a cash flow statement as a basis for making decisions and a main source of information in a small enterprise.

Place of publishing:

Wrocław

Publisher:

E-Wydawnictwo. Prawnicza i Ekonomiczna Biblioteka Cyfrowa. Wydział Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego

Date issued:

2015

Detailed Type:

ebook

Format:

application/pdf

Identifier:

ISBN 978-83-65431-06-6

Language:

pol

Relation:

(Prace Naukowe Wydziału Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego)   (Finanse i Rachunkowość / Zakład Zarządzania Finansami Instytutu Nauk Ekonomicznych ; nr 1)

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Access rights:

The use of this material is allowed only with accordance of applicable rules of fair use or other exceptions provided by law, and any broader use requires the permission of the authorized entity

License:

Making materials available on the basis of the agreement with the owner of the property copyrights

Rights holder:

Copyright by Krzysztof Maruszczak

Autor opisu:

TK