@misc{Michalak_Marcin_Utrata_2005,
 author={Michalak, Marcin},
 year={2005},
 rights={Wszystkie prawa zastrzeżone (Copyright)},
 description={Prace Naukowe Akademii Ekonomicznej we Wrocławiu; 2005; nr 1082, s. 184-196},
 publisher={Wydawnictwo Akademii Ekonomicznej im. Oskara Langego we Wrocławiu},
 language={pol},
 abstract={The aim of this paper is to analyze the rules of Polish Accounting Act in the field of HOD- I financial fixed assets impairment in comparison with IAS 36 and SFAS 144. The Author concentrates I on the fundamental issues concerning recognition and measurement of non-financial fixed assets I impairment, e.g. the essence and causes of assets impairment, principles of asset impairment measuring, recoverable amount estimation principles. The analyses form a base for interpretations of Polish Accounting Law in the discussed area. (original abstract)},
 title={Utrata wartości niefinansowych aktywów trwałych - wybrane problemy},
 type={artykuł},
}