Search scope: All publications
Results for “impairment”: 4.
Article 2022
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
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
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
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