Title:

A comparability of information in the financial statements of gaming companies

Group publication title:

Financial Sciences. Nauki o Finansach

Title in english:

Porównywalność sprawozdań finansowych spółek branży gamingowej

Creator:

Czerny, Małgorzata ; Firkowska-Jakobsze, Zuzanna ; Hońko, Stanisław

Subject and Keywords:

financial statements ; comparability ; video game industry ; gaming companies ; sprawozdania finansowe ; porównywalność ; rynek gier ; branża gamingowa

Description:

Financial Sciences. Nauki o Finansach, 2019, vol. 24, no. 4. s. 27-44

Abstrakt:

The purpose of this article is to assess a comparability in the financial statements of entities from the Polish gaming industry. The article uses an unconventional approach to the analysis of comparability of financial statements, with particular emphasis on the business model of the entity. The overall conclusion is that Polish companies used similar accounting policies during the period under review regarding the methods of valuation of assets and liabilities. The scope of disclosures regarding impairment of assets does not allow for a full assessment of the premises underlying them. It is difficult to find out the criteria for qualifying costs for research and development, which are an important asset item. Deficiencies in disclosures are a common feature of the analyzed reports, which can be interpreted as a symptom of their comparability. The analyzed reports, despite the differences diagnosed, make possible to compare the financial situation and achievements of gaming companies

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2019

Resource Type:

artykuł

Resource Identifier:

doi:10.15611/fins.2019.4.03

Language:

eng

Relation:

Financial Sciences. Nauki o Finansach, 2019, vol. 24, no. 4

Rights:

Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy

Access Rights:

Dla wszystkich zgodnie z licencją

License:

CC BY-NC-ND 3.0 PL

Location:

Uniwersytet Ekonomiczny we Wrocławiu