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Influence of Representation of Mezzanine Capital on the Rule of True and Fair View

In: Global Versus Local Perspectives on Finance and Accounting

Author

Listed:
  • Artur Jastrzębowski

    (Poznan University of Economics and Business)

  • Marek Wierzbiński

    (Poznan University of Economics and Business)

Abstract

Having an influence on the economic life, accounting is driven by particular rules. Currently used set of accounting rules determines the rule of true and fair view as a superior rule. Development of capital markets led to a broader range of capital instruments used for financing of activities of particular entities. The way of financing assets has a significant influence on the perception of an individual; thus, a representation of hybrid capital in a balance sheet in a position separate from own and borrowed capitals realises the rule of true and fair view to a large extent. The aim of this article is to present rules used by the accounting system, with a particular focus on realisation of the rule of true and fair view with respect to singled out hybrid capital, i.e. mezzanine.

Suggested Citation

  • Artur Jastrzębowski & Marek Wierzbiński, 2019. "Influence of Representation of Mezzanine Capital on the Rule of True and Fair View," Springer Proceedings in Business and Economics, in: David Procházka (ed.), Global Versus Local Perspectives on Finance and Accounting, pages 211-216, Springer.
    • Handle: RePEc:spr:prbchp:978-3-030-11851-8_20
    DOI: 10.1007/978-3-030-11851-8_20
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