Disclosure of economic value of operating fixed assets in financial statements of Polish public companies

The objective of the paper is analysis of the methods of identifying, measuring and recognizing the oper-ating fixed assets impairment, alongside with defining and measurement of operating fixed assets economic value and its determinants as well as the quality of this information disclosed in financ...

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Bibliographic Details
Main Authors: Marcin Michalak, Przemysław Czajor
Format: Article
Language:English
Published: Rada Naukowa SKwP 2016-07-01
Series:Zeszyty Teoretyczne Rachunkowości
Subjects:
Online Access:http://ztr.skwp.pl/gicid/01.3001.0009.2862