ODPIS Z TYTUŁU UTRATY WARTOŚCI NIEFINANSOWYCH AKTYWÓW TRWAŁYCH W PRAKTYCE SPRAWOZDAWCZEJ WYBRANYCH SPÓŁEK GIEŁDOWYCH
THE IMPAIRMENT OF FIXED ASSETS OF COMPANIES LISTED ON THE WARSAW STOCK EXCHANGE

Summary/Abstract: The paper aims to show the comparability of impairment losses of tangible assets, intangible assets and goodwill of companies listed on the Warsaw Stock Exchange in the WIG 20 index. In order to achieve this, statements of comprehensive income and the explanatory notes to them, as well as the explanatory notes to assets are analyzed. Based on that an attempt was made to assess transparency and comparability of data provided by companies. The impairment of assets involves many assumptions, estimates and appraisals. Moreover as the research reveals, the reporting practices of a single element of impairment, which is the reporting of impairment loss, is diverse. All the information received by the users can be perceived as unclear and difficult to comprehend.

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