Practical implementation of Wilhelm Osbahr’s entrepreneur balance sheet theory assumptions – a case study

The aim of this study is to present the possibilities of the practical application of Osbahr’s balance sheet theory assumptions, as one of many possible attempts to close the information gap in the financial reporting of the twenty-first century. Wilhelm Osbahr, at the beginning of the 20th centur...

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Bibliographic Details
Main Author:	EWA ŚNIEŻEK , MICHAŁ WIATR
Format:	Article
Language:	English
Published:	Rada Naukowa SKwP 2015-12-01
Series:	Zeszyty Teoretyczne Rachunkowości
Subjects:	as one of many possible attempts to close the information gap in the financial reporting of the twenty-first century. Wilhelm Osbahr at the beginning of the 20th century made an attempt to solve the problem of indicating the balance sheet values (the impact of balance sheet evaluation on the balance sheet items) from the point of view of an entrepreneur or business owner at the same time clearly emphasizing the necessity to deal with the balance sheet structure through the prism of the objectives pursued by the company. Osbahr postulated highlighting any changes occurring in the economic structure of the company and its components which do not result directly from its operating activities Wilhelm Osbahr’s balance sheet theory significant operating activity insignificant operating activity significant operating result
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Practical implementation of Wilhelm Osbahr’s entrepreneur balance sheet theory assumptions – a case study

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