Disclosure of impairment losses of completed development works Cover Image

Ujawnianie kosztów utraty wartości zakończonych prac rozwojowych
Disclosure of impairment losses of completed development works

Author(s): Katarzyna Piotrowska
Subject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: completed development works; impairment losses; expenses; financial statements

Summary/Abstract: The main purpose of this article is an attempt to answer the following question: how impairment losses of completed development works influence the costs of business, and whether the information on impairment losses of completed development is presented in the financial statements.

  • Issue Year: 2012
  • Issue No: 251
  • Page Range: 397-406
  • Page Count: 10
  • Language: Polish