Wartości niematerialne i prawne wytworzone we włas- nym zakresie w sprawozdaniu finansowym na przykładzie klubów piłkarskich
Internally generated intangible assets in a financial statement on the example of football clubs

Summary/Abstract: Intangible assets have a very specific and individual character. As a result, they are one of main determinants which build competitive edge and allow for company’s development. However, there is a problem with separating and evaluating these assets as a consequence of current accounting standards. Particularly, recognition of internally produced intangible assets is a highly controversial problem. The aim of this dissertation is the analysis of accountig regulation about recording of internally generted intangible assets in a financial statement. The Polish and international standards will be interpreted and compared. The theoretical discussion will be proved by an empirical example from football industry, where cards of football players who were trained in the club meet intangible asset’s criteria.

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