Autor: Waldemar Gos | 61 |
Strony: 61-74
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FACTORS INFLUENCING ASSETS AND LIABILITIES
Summary
The purpose of the study is to try to answer the following question: what factors affect the book values of an enterprise? The author opines that to the main factors infl uencing assets and liabilities the following ones should be included:
– the adopted accounting policy,
– documents,
– inventory,
– knowledge, skills as well as responsibility of the management and the persons keeping the accounts.

FACTORS INFLUENCING ASSETS AND LIABILITIES
Summary
The purpose of the study is to try to answer the following question: what factors affect the book values of an enterprise? The author opines that to the main factors infl uencing assets and liabilities the following ones should be included:
– the adopted accounting policy,
– documents,
– inventory,
– knowledge, skills as well as responsibility of the management and the persons keeping the accounts.