Wycena spółek w świetle kodeksu spółek handlowych. Wybrane zagadnienia

The purpose of the article to carry out a preliminary analysis of the topic of business valuation in view of the regulations of the Polish Commercial Companies Code. The issue of business appraisal appears in the articles of the code, regulating the functioning of partnerships, limited liability companies, joint stock companies as well as describing the processes of mergers and divisions of companies. The topic of business valuation has been becoming an increasingly important issue for the Polish economy and the regulations included in the Commercial Companies Code should be subject to thorough and critical analysis.