Aktywa niematerialne a priorytet w sprawozdawczości finansowej
Intangible assets and the priority in financial statements

Summary/Abstract: The paper attempts to conceptualize arguments raised by the proponents of broader disclosure of intangible assets. The balance sheet approach supporters tend to disclose a wide range of intangible assets. The nature of an asset can be the major obstacle to achive that goal. The income approach proponents can allow for wider disclosures too. Nevertheless they must be justified by the need to match costs with associated benefits.

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