Teoria bilansowa Wilhelma Osbahra jako reakcja na lukę informacyjną w sprawozdawczości finansowej XXI wieku

Abstract

Having a “good” financial information is now gaining a new, important meaning. Asymme- try of information translated into the reporting form, results in the formation of barriers in the assessment of values, which together are often referred to as a communication gap. Theory and practice of accounting does not cease in their efforts to eliminate the aforementioned asymmetry. The paper presents the principles of W. Osbahr’s theory of the balance sheet, which can serve as a starting point for the attempt to close the information gap in the business reporting of the twenty- first century. Visionary, ahead of an era, W. Osbahr’s “entrepreneur balance sheet” creates, in the authors opinion, a solid foundation to build a useful and attractive, from the standpoint of the information user, notes to the balance of the modern enterprise.