Problemy uznawania wartości niematerialnych w rachunkowości
Dilemmas of intangible assets recognition in accounting

Summary/Abstract: Purpose - The article aim is to analyse and assess selected arguments of the proponents and critics of enhancing the range of intangibles recognized in accounting as assets. Design/methodology/approach - Literature review, accounting regulation analysis, and the review of financial statements of public companies. Findings - The current approach in accounting regulation is justified for the other intangibles that do not meet the criteria of recognition are bind with problems with identifiability, controllability, and measurement. Companies that use intangibles can present at least a part of them in their balance sheet. Lowering criteria for recognition may result in lowering the reliability of financial statement without any improvements in relevance of financial statements. Originality/value - The article presents the review of arguments used in the literature and the results of re- search carried on the Polish public companies

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