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Results for “impairment”: 4.

Article 2022

The “Lying Intellect,” Imagination, and the “Other”

Authors / editors: Subhraleena Deka

Published in: Rocznik Komparatystyczny

Imagination can be associated with the innocent capacity to contemplate on either non-existent or absent objects, which for some reason or another seem to be nonexistent in our immediate or actual surroundings. It enables us to escape the confines of instantaneous reality, thereb…

DOI: 10.18276/rk.2022.13-12 · ISSN: 2081-8718

Article 2017

Analiza kar nałożonych przez KNF na spółki notowane na GPW za nieprawidłowości w zakresie pomiaru utraty wartości aktywów

Authors / editors: Michał Hendryk, Stanisław Hońko

Published in: Finanse, Rynki Finansowe, Ubezpieczenia

Purpose – The analysis of non-compliances and penalties concerning impairment of assets detected by the supervision authority in nancial statements of companies listed on Warsaw Stock Exchange. Design/methodology/approach – The article consists of three parts. The rst part cont…

DOI: 10.18276/frfu.2017.88/1-05 · ISSN: 2450-7741

Article 2017

Odpisy aktualizujące rzeczowe aktywa trwałe w ośrodkach wypracowujących korzyści ekonomiczne

Authors / editors: Elżbieta Marcinkowska, Joanna Sawicka, Anna Stronczek

Published in: Finanse, Rynki Finansowe, Ubezpieczenia

Purpose – The purpose of this article was to present a write-offs from non- nancial xed assets in cash generating units. The article describes key stages of measuring impairment of fixed assets, recognition in the nancial statements and affections of the financial result. Desi…

DOI: 10.18276/frfu.2017.88/1-15 · ISSN: 2450-7741

Article 2016

Odpisy aktualizujące wartość aktywów jako kategoria prawa bilansowego oraz narzędzie zarządzania ryzykiem

Authors / editors: Barbara Gierusz, Monika Mazurowska

Published in: Finanse, Rynki Finansowe, Ubezpieczenia

Purpose – the purpose of this article is to present impairment losses for assets recognized in the accounting not only as a source of information about the risks, but also as a tool of risk management. De-sign/Methodology/Approach – this article is based on literature studies and…

DOI: 10.18276/frfu.2016.2.80/2-08 · ISSN: 2450-7741