Zasady (polityka) rachunkowości w zakresie rzeczowych aktywów trwałych na podstawie sprawozdań finansowych emitentów papierów wartościowych z sektora
Accounting policies for property, plant and equipment in financial reports of the issuers of securities in the „Retail” sector

Summary/Abstract: This article aims to analyze the policies of property, plant and equipment disclosed in the financial statements of issuers of securities of “Retail” industry. According to the requirements of IAS 16 and the Polish accounting law the authors prepared a checklist that was used in the review of selected financial statements.

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