Odzwierciedlenie ryzyka utraty wartości aktywów w sprawozdaniu finansowym
The Presentation of Risks of Impairment Losses in Financial Statement
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2012, vol., nr 96, s. 143-153
The article presents problems concerning tests for impairment and impairment losses based on Polish accounting law. Impairment losses are caused by risks that the company will not obtain economic benefits from controlled assets. External and internal indications of impairment as well as the procedure of tests for impairment were described here. The values of assets which must be determined to answer the question if assets are impaired or not were depictured. Problems of differed tax assets connected with impairment losses were mentioned. Treatment and allocation of impairment losses were presented. The rules of their presentation in an income statement in a statement of changes in equity and in notes were shown.