Utrata wartości niefinansowych aktywów trwałych w sprawozdawczości spółek publicznych – badanie pilotażowe
Disclosures on impairment of non-financial fix assets in financial statements of listed companies

Summary/Abstract: The aim of the paper is to analyze 1) the degree of implementation of IAS 36 requirements relating to external reporting practice of companies listed on the WSE and 2) the quality of information on non-financial assets impairment. The basis for these analyses is a range of information disclosed on (1) the reasons of non-financial fixed assets impairments, (2) the kind of measure used for impairment calculations (if the recoverable amount has been based on the fair value less costs of sale or on the value-in-use), (3) the way in which the calculations of value-in-use have been made and the assumptions used for them. The research sample encompasses 40 consolidated financial statements of 20 entities included in the Warsaw Stock Exchange index named WIG 20. The consolidated financial statements concern two financial years: 2005 and 2006.

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