Prezentacja skutków wyceny i zmian w stanie środków trwałych w sprawozdaniu finansowym sporządzonym według MSSF
Presentation of effects of tangible assets measurement and their derecognition in financial statement prepared according to IFRS

Summary/Abstract: The article shows the rules and the range of presentation in the financial statement of information concerning tangible assets. Categories which must be presented in the statement of financial position and in the statement of comprehensive income , under the rules of IAS 1, are described. Attention is paid to a very narrow range of obligatory recognitions. The areas of disclosures in additional notes are depicted. The necessity of accounting policy revelation and additional information to statement of financial position and in statement of comprehensive income are emphasized. The conclusions from financial statements analysis are presented. The analysis was prepared taking into consideration the content of information about tangible assets. All companies met the conditions demanded by IFRS although some entities were more particular in supplying the information than others.

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