Ujmowanie w bilansie wartości niematerialnych wytworzonych we własnym zakresie

Ujmowanie w bilansie wartości niematerialnych wytworzonych we własnym zakresie

Nico Angermann

101,45 €
IVA incluido
Disponible
Editorial:
KS OmniScriptum Publishing
Año de edición:
2026
ISBN:
9786209960413
101,45 €
IVA incluido
Disponible

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Sobre IBD

Wraz z przemianami zachodzącymi w społeczeństwie przemysłowym wartości niematerialne i prawne zyskały ogromne znaczenie, ponieważ we współczesnym świecie dominują rynki, na których istotną rolę odgrywają usługi, nowe technologie lub infrastruktura informatyczna. Przedsiębiorstwa coraz częściej zdają sobie sprawę, że te wartości niematerialne stanowią kluczowe zasoby i wiążą się z przewagą konkurencyjną. Można również założyć, że około jedna czwarta wszystkich aktywowanych pozycji aktywów to właśnie te wartości niematerialne. Tendencja jest wzrostowa. Specjalne zasady rachunkowości zgodnie z IAS/IFRS obejmują zarówno zakaz aktywowania nakładów w fazie badań, jak i obowiązek aktywowania nakładów w fazie rozwoju składnika wartości niematerialnych. Wynika z tego tzw. faktyczna swoboda wyboru sposobu ujęcia, z której przedsiębiorstwa sporządzające bilans korzystają w różny sposób w zależności od branży.

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