Ujawnienia na temat połączenia spółek w sprawozdaniach finansowych spółek publicznych – wyniki badań

Purpose – assessment of the scope and quality of information about mergers disclosed in financialstatements of Polish public companies.Design/methodology/approach – content analysis of financial statements and current reports of public companies,research questionnaire, deductive and inductive reasoning.Findings – pointing the areas in which errors in presentation of information about mergers of public companiesin their financial statement appear.Originality/value – pointing the direction of improvement of accounting regulations related to business combinationsand the areas to which external auditor should pay particular attention while examining financialstatements.