The business model and the content of current financial statements and management commentary

Abstract

The purpose of the research underlying this article is to assess the use of the business model in current financial statements and management commentary, based on selected companies in the fuel sector. For this purpose, a systematic review of financial statements was conducted, as well as a critical analysis of legal acts and a content analysis. It was found that the use of the business model is limited, in contrast to the strategy, which is a similar concept, thus confirming that the influence of the business model on accounting is still a relatively new research area.

Keywords

• model biznesu
• sprawozdanie finansowe
• sprawozdanie z działalności
• business model
• financial statements
• management commentary