Sprawozdanie finansowe – niedoskonałe źródło informacji o sytuacji finansowej przedsiębiorstwa

Abstract

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 financing.The aim of the article is to show that financial statements can be imperfect source ofinformation about financial situation of the enterprise and possible the negative consequencesfor potential users.

Keywords

• sprawozdanie finansowe
• przedsiębiorstwo
• finanse