Koszty finansowania zewnętrznego w świetle międzynarodowych regulacji rachunkowości i na przykładzie wybranych grup kapitałowych notowanych na GPW w Warszawie
Borrowing costs based on international accounting regulations and on the example of selected capital groups listed on the WSE

Summary/Abstract: The presentation and disclosure of borrowing costs in the financial statements has been specifically regulated in national and international accounting regulations. This is due to the fact that in some situations borrowing costs do not need to be recognized in the statement of profit or lose, but can be added to the value of the assets and thus presented in the balance sheet. The aim of this paper is to present the principles of disclosures of borrowing costs based on the international accounting regulations and the analysis of information included in the financial statements of the largest capital groups listed on the WSE.

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