Podejście praktyków do rozpoznania rezerw, zobowiązań oraz aktywów warunkowych w świetle MSSF – wyniki badania empirycznego
The practitioners’ approach to the recognition of provisions, contingent liabilities and contingent assets in accordance with IAS 37 – the results of

Summary/Abstract: The purpose of this paper is to assess the practitioners’ approach to the recognition of provisions, contingent liabilities and contingent assets in accordance with IAS 37. The authors identify the factors that determine this approach. To achieve this end a survey was conducted in which a sample of 350 accountants and auditors were asked to assign a numerical probability for recognising these categories in the financial statement. The results of the study indicate that the respondents adopt a rather cautious approach in that regard. Among analyzed factors that determine made estimations, gender, ACCA qualifications and the length of time employed in international corporation might have some influence on them.

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