Prawo bilansowe i MSR/MSSF w kształtowaniu sytuacji finansowej przedsiębiorstwa

Marta Rusinkiewicz, Mirosław Wasilewski

Rusinkiewicz, Marta
Wasilewski, Mirosław; ORCID: 0000-0001-6791-5713
Prawo bilansowe i MSR/MSSF w kształtowaniu sytuacji finansowej przedsiębiorstwa
Impact of balance law and IAS/IFRS on ? nancial situation of an enterprise
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2006, vol., nr 61, s. 39-54


The paper presents differences between Polish balance law and the IAS/ /IFRS as well as their consequences for the financial situation evaluation of the Provimi-Rolimpex Capital Group. Several divergences between Polish balance law and the IAS/IFRS were found, especially in the fixed and current assets, the profit and loss statement as well as in the ratio analysis. These differences were caused by dissimilar valuation or obligation of reclassifying some assets’ positions to different categories or as a result of decrease or increase of some assets, capital or results. The fixed material assets had the greatest impact on the balance, which amounted 77% of the assets’ changes. The fixed material assets, by change the valuation into the fair value, caused increase of equity value by 75.528 thousand PLN. Employment of the IAS/IFRS resulted in implementation of new biology and fixed assets’ positions. The financial result calculated within the Accounting Act was lower by 1.222 thousand PLN than within the IAS/IFRS. Transformation of the financial declaration within the IAS/IFRS, initially made within the Accounting Act rules, resulted in increase of the sale profitability ratio, decrease of total indebtness and equity indebtness ratios. However, assets and equity profitability as well as the liquidity level decreases. There happened no essential changes regarding management effectiveness ratios