Wartości niematerialne i prawne w polskim przemyśle wydobywczym
Intangible assets in Polish mining industry

Summary/Abstract: Intangible assets are an important element of property of mining industry companies. It results from the fact that mining activity requires a concession for extracting raw materials. Those concessions are issued by the governmental institutions for limited period. The rules of presentation of intangible assets in financial statements are regulated by local and international accounting standards. The aim of this paper is to present the methods of presentation of intangible assets in mining enterprise quotted on WSE.

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