Zeszyty naukowe
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.