Propozycja zmian sposobu ujęcia nakładów na użytkowany składnik wartości niematerialnych i prawnych na przykładzie programu komputerowego
Proposal for changing the accounting treatment of costs of intangible fixed assets using computer software as example

Summary/Abstract: The article presents current accounting rules regulating the recording, account-ing for and presenting in financial statements of expenditure on intangible fixed assets in use, on the example of a computer program. The analysis is followed by indicating a direction of necessary – in the author's opinion – changes in accounting legislation relating to this issue. The author's proposal is to treat such expenditure in the same way as capital expenditure (money spent on fixed assets), which increases the value of an asset, rather than expensing it or creating a new item of intangible assets.

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