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Finanse, Rynki Finansowe, Ubezpieczenia

Previously: Zeszyty Naukowe Uniwersytetu Szczecińskiego. Finanse, Rynki Finansowe, Ubezpieczenia

2/2016
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Raportowanie informacji na temat zasobów niematerialnych w sprawozdawczości rocznej spółek


(Reporting of Information Concerning Intangible Assets in Annual Reports of Companies)
DOI: 10.18276/frfu.2016.2.80/2-50
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ISSN:2450-7741
eISSN:2300-4460
Authors: Grażyna Michalczuk
Keywords: intangible assets reporting informational openness ICD
Issue / book publication date:2016
Page range:7 (473-479)
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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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