Zasoby niematerialne – ujawnianie informacji a koncepcja wiernego i rzetelnego obrazu
INTANGIBLE FIXED ASSETS – TRUE AND FAIR VIEW IN FINANCIAL REPORTS

Summary/Abstract: This article discusses – based on Polish current accounting law in force – the limitations of possibilities to present intangible assets. Due to lack of some information about intangible assets, financial reports actually do not present true and fair view of a company. Because of this, changes in current accounting regulations in the area of intangible assets must to be made.

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