Zobowiązania warunkowe czy ukryte? Przegląd ujawnień
Contingent liabilities or hidden liabilities? A review of disclosures

Summary/Abstract: This article aims to analyze information on contingent liabilities in the financial statements of selected listed companies. It forms part of the discussion on the principle of materiality, which recommends equivalence of the numerical part and notes to the financial statements. The study shows that the achievement of this equivalence is difficult, if at all possible. Contingent liabilities are not a popular research area. It is possible that this article may contribute to filling this gap.

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