Marka w sprawozdawczości finansowej – wyniki badań
Brand in financial statements – research results

Summary/Abstract: Development of market economy brought hard competition and caused increasingly uncertainty and changes conditions for companies. On the market appeared huge amounts of products with similar functional features. Brand is a resource which allows a product to be differentiated from competitive goods. Brand is unique and hard to imitate, which is why it is a main tool in struggle with competition. Brand is more and more important nowadays. In many cases brand is the most valuable asset, and its value outstrips all other assets. Well known and valuable brands provide long-term advantages for their owners like license interest, they are also increasingly the subject of commercial transactions, which causes changes in companies’ financial results. Brand gives unlimited possibilities in creating additional income. The paper presents results of research on information about brand presented in Polish companies’ annual reports from 2006 compared with information from 2003. The research has shown increasing interest in branding. Analysis of Polish companies’ annual reports for the years 2003 and 2006 has shown significant increase in the scape of disclosed information about brand.

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