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Article 2018

Sprawozdanie z działalności jednostki jako źródło informacji
 o kapitale intelektualnym przedsiębiorstwa

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

Wycena przedsiębiorstwa a wycena zasobów niematerialnych w rachunkowości

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

Wycena kapitału intelektualnego jako paradygmat współczesnej rachunkowości

Authors / editors: Tomasz Zygmański

Published in: Finanse, Rynki Finansowe, Ubezpieczenia

Purpose – analysis of the way of comprehending the intellectual capital in contemporary accounting and methods of measurement of his value is a purpose of the article. Design/methodology/approach – the following research methods were used in the study: source analysis, inductiv…

DOI: 10.18276/frfu.2016.2.80/1-18 · ISSN: 2450-7741