Odpisy aktualizujące należności jako instrument polityki rachunkowości kształtujący wynik finansowy na przykładzie spółek z branży energetycznej objęt
Allowances for revaluation of receivables as an instrument of accounting policy shaping the financial result on example of WIG 30 companies from energ

Summary/Abstract: The article deals with the issue of allowances for the revaluation of receivables in terms of accounting policy. The aim of the article is to present the possibility of using the allowances for revaluation of receivables as an instrument of accounting policy shaping the financial result. Due to the fact that they are a category affecting earnings, allowances for revaluation of receivables create great potential to use them as an instrument of their creation. The methods of critical analysis of literature, accounting standards and case study were used to prepare this article.

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