ISSN: 2450-7741
eISSN: 2300-4460
OAI
DOI: 10.18276/frfu.2016.2.80/2-50
Issue archive /
2/2016
Raportowanie informacji na temat zasobów niematerialnych w sprawozdawczości rocznej spółek
(Reporting of Information Concerning Intangible Assets in Annual Reports of Companies)
| Authors: | Grażyna Michalczuk |
| Keywords: | intangible assets reporting informational openness ICD |
| Data publikacji całości: | 2016 |
| Page range: | 7 (473-479) |
Abstract
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 were used in the study. Findings – the companies are characterized by insufficient informational openness when it comes to intangi-ble assets influencing intellectual capital. This is shown by results of studies concerning intangible assets con-ducted in various countries. The companies being scrutinized are characterized by a low level of disclosures and their descriptive nature as well as a diversified level of intangible asset disclosure within individual com-ponents of intellectual capital. Originality/Value – the article has cognitive value in regards to the quantity and quality of disclosures concerning intangible assets influencing the intellectual capital of companies
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