Rachunkowość instrumentów pochodnych w polskiej praktyce gospodarczej - analiza raportów spółek publicznych za 2002 rok
Derivatives Accounting in Połish Economic Reality - the Analysis of the Annually Reports of Public Companies

Summary/Abstract: The article is based on surveys held by the author to verify the correctness of informat ion on derivatives in annual ly reports of public companies listed at Warsaw Stock Exchange (GPW) . The results shows that many companies take advantage of derivatives and present information on that. On the other hand there are still some companies, which have not implemented new Polish act of law concerning financial instruments. Among companies, which use derivatives, most of them recognize them as if they were held for trading. The rules of hedge account ing are applied very seldom.

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