Ujawnianie informacji na temat rezerw w sprawozdaniach finansowych wybranych spółek giełdowych

Purpose – a purpose of the article is to presents rules of provisions recognition and the range of in-formation presented in financial statement concerning provisions (based on IFRS). De-sign/Methodology/Approach – a method of analyses of: accounting standards, literature and financial state-ment of chosen listed companies were applied. Findings – in the article a theoretical aspects of recognition of provisions were presented. The rules of disclosures concerning provisions were mentioned, attention was paid to statement of financial position and notes. The revive of financial statement of listed companies were done. Originality/Value – in the article the results of financial statement analyse were presented. The analysed re-ports were prepared by listed companies form fuel sector. Mainly statement of financial position and notes were reviewed and analysed.