Wartość firmy w sprawozdaniach finansowych banków
Goodwill in the financial statements of banks

Summary/Abstract: The subject of this study is goodwill that arises from the acquisition of another entity and is recognized in the balance sheet as an intangible asset. The possible ways of presenting the goodwill for accounting purposes are shown and the current regulations in this area are discussed. The article presents the results of studies involving the analysis of financial statements of selected banks operating in Poland. The aim of this analysis was to determine a share of goodwill in the total assets of these banks. Additionally, the manner and frequency of goodwill impairment losses were examined. The conclusion is that goodwill represents a small part of total assets of the selected banks. These banks did not identify the need for writedowns on this asset despite the annual test for goodwill impairment.

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