Aktywa niematerialne – propozycja zmian definicji i zakresu ujawnianych informacji w sprawozdaniu finansowym
Intangible fixed assets – proposal of changes in definition and scope of information presented in financial reports

Summary/Abstract: Nowadays, companies generate internally more and more intangible fixed assets which have a very important role in enhancing their competitive position as well as significantly influence their market value. In Poland – as in many other European countries – accounting regulations do not allow presentation of such internally generated assets due to the definition of the intangible fixed asset itself, balance sheet structure and other reasons. This article presents proposals of necessary changes in definition of intangible fixed assets and structure of financial reports which must be made as the first step towards presentation of all intangible fixed assets, including those generated internally, in companies’ financial reports.

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