Zestawienie zmian w skonsolidowanym kapitale własnym

Autor

  • Grażyna Voss Wyższa Szkoła Bankowa w Toruniu, Katedra Rachunkowości

DOI:

https://doi.org/10.24917/20833296.3.35

Słowa kluczowe:

konsolidacja, kapitał, własny

Abstrakt

Aim of the work is to present methods of developing and titles to implement changes in the ownership capitals for various legal entities. It covers the contents and the form of presentation of the statement of changes in consolidated ownership capital (with regard to domestic and foreign legal regulations). The work emphasize informational value of the statement for groups of users (internal and external) as well as its usability. Specific rules concerning a development of the financial statements and methods of their consolidation are presented. The work focuses on functions and relations in financial groups.

Pobrania

Opublikowane

2007-01-01

Jak cytować

Voss, G. (2007). Zestawienie zmian w skonsolidowanym kapitale własnym. Przedsiębiorczość - Edukacja, 3, 278–284. https://doi.org/10.24917/20833296.3.35