@misc{Białas_Małgorzata_Finansowe_2009, author={Białas, Małgorzata}, year={2009}, rights={Wszystkie prawa zastrzeżone (Copyright)}, publisher={Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu}, description={Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2009; Nr 39, T. 1, s. 47-53}, language={pol}, abstract={The paper is on chosen aspects of companies' reserves. The relevant Polish Accounting Act regulations and the International Financial Reporting Standards (IFRS) regulations are compared. Additionally, a percentage of reserves in the total assets is calculated and compared, based on a real situation of a few companies listed in Poland and in the UK.(original abstract)}, type={artykuł}, title={Finansowe aspekty rezerw - wybrane zagadnienia}, }