Article 2018
Authors / editors: Tomasz Zygmański
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The aim of the article is to analyze the reports on the unit's activity, on the example of companies from the WIG-20 index, in terms of the scope of disclosures about information about intellectual capital and their decision-making usefulness.
Design/Methodology/approa…
DOI: 10.18276/frfu.2018.94/1-14 · ISSN: 2450-7741
Article 2017
Authors / editors: Tomasz Zygmański
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The purpose of the article is to indicate the importance of valuation of intangible assets in accounting for valuation of property companies by valuation methods.
Design/methodology/approach – The basic research method used in the article is the analysis of literature …
DOI: 10.18276/frfu.2017.88/1-20 · ISSN: 2450-7741
Article 2016
Authors / editors: Wojciech Chrobak
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The purpose of this paper is to present the method of valuation of intangible assets. Of course it is understandable that the topic has not been exhausted fully, because it is an issue that is discussed both in the accounting and tax law. Research/methodology – The meth…
DOI: 10.18276/frfu.2016.4.82/2-30 · ISSN: 2450-7741
Article 2016
Authors / editors: Grażyna Michalczuk
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – demonstration of the scope and character of disclosures concerning intangible assets in the annual reports of companies in view of their informational openness. Design/Methodology/Approach – classic research methods such as source analysis and the method of deduction we…
DOI: 10.18276/frfu.2016.2.80/2-50 · ISSN: 2450-7741
Article 2016
Authors / editors: Anna Dyhdalewicz
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – the aims of article are to present the costs of research and development activities on the example of the enterprise located in the north-eastern Poland and to discuss research and development activi-ties as one of the areas of integration of the information coming from…
DOI: 10.18276/frfu.2016.2.80/2-07 · ISSN: 2450-7741