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Impairment Losses for Assets as an Accounting Law Category and a Risk Management Tool

Summary/Abstract: Purpose – the purpose of this article is to present impairment losses for assets recognized in the accounting not only as a source of information about the risks, but also as a tool of risk management. De-sign/Methodology/Approach – this article is based on literature studies and analysis of Polish accounting law. Findings – demonstration of the importance of impairment losses for assets recognized in the accounting. Originality/Value – presentation of impairment losses for assets as a source of information about the risks and as a risk management instrument.

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