Raportowanie informacji na temat zasobów niematerialnych w sprawozdawczości rocznej spółek
Reporting of Information Concerning Intangible Assets in Annual Reports of Companies

Summary/Abstract: Purpose – demonstration of the scope and character of disclosures concerning intangible assets in the annual reports of companies in view of their informational openness. Design/Methodology/Approach – classic research methods such as source analysis and the method of deduction were used in the study. Findings – the companies are characterized by insufficient informational openness when it comes to intangi-ble assets influencing intellectual capital. This is shown by results of studies concerning intangible assets con-ducted in various countries. The companies being scrutinized are characterized by a low level of disclosures and their descriptive nature as well as a diversified level of intangible asset disclosure within individual com-ponents of intellectual capital. Originality/Value – the article has cognitive value in regards to the quantity and quality of disclosures concerning intangible assets influencing the intellectual capital of companies

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