@misc{Jankowiak_Joanna_Rezerwy_2007, author={Jankowiak, Joanna}, year={2007}, rights={Wszystkie prawa zastrzeżone (Copyright)}, description={Prace Naukowe Akademii Ekonomicznej we Wrocławiu; 2007; nr 1186, s. 227-238}, publisher={Wydawnictwo Akademii Ekonomicznej im. Oskara Langego we Wrocławiu}, language={pol}, abstract={This article discloses warranty reserves for guaranteed repairs which are a specific type of liability. These reserves are essential in providing an accurate picture of a company’s financial position. By allocating warranty reserves, a company can minimize economic risks along with the financial impact of costs associated with promised repairs for which a business is truly liable. In allocating reserves, a company should consider its type of business, economic conditions, and historic trends of repairs made.}, type={artykuł}, title={Rezerwy na naprawy gwarancyjne}, }