Ujawnianie kosztów utraty wartości zakończonych prac rozwojowych
Disclosure of impairment losses of completed development works
Author(s): Katarzyna PiotrowskaSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: completed development works; impairment losses; expenses; financial statements
Summary/Abstract: The main purpose of this article is an attempt to answer the following question: how impairment losses of completed development works influence the costs of business, and whether the information on impairment losses of completed development is presented in the financial statements.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2012
- Issue No: 251
- Page Range: 397-406
- Page Count: 10
- Language: Polish