@misc{Walińska_Ewa_Utrata_2005,
 author={Walińska, Ewa},
 year={2005},
 rights={Wszystkie prawa zastrzeżone (Copyright)},
 description={Prace Naukowe Akademii Ekonomicznej we Wrocławiu; 2005; nr 1082, s. 13-26},
 publisher={Wydawnictwo Akademii Ekonomicznej im. Oskara Langego we Wrocławiu},
 language={pol},
 abstract={Impairment of assets is one of the areas of accounting rules, which has become more and more important over the last years as far as balance sheet valuation is concerned. The importance of this issue is highlighted by the fact, that separate standard (IAS 36) is dedicated to impairment of assets. But the rules of impairment's estimating are not the merit of this article, which deals with the rules of impairment's recognition in financial instruments. Polish Accounting Law seems to have established quite particular rules of balance-sheet valuation and performance as regards impairment of assets. Unfortunately, these rules are a bit complicated in the light of the Ministry of Finance Decree dedicated to financial instruments. The rules of classification of impairment cost to different segments of profit or loss are not described precisely enough in the international accounting standards. It makes possible to use different ways of classification. This is why enterprises are made to establish their own accounting policy in the field of impairment of assets' recognition and disclosure. (original bastract)},
 title={Utrata wartości aktywów - ewolucja zasad ujmowania w sprawozdaniach finansowych},
 type={artykuł},
}