2018 | 2 | 51-57
Article title

Intangible Assets In The Accounting Law – Comparison Of Polish And Ukrainian Solutions

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Languages of publication
The paper presents a differentiated approach to the valuation and presentation in the financial statement of economic resources of business entities in neighbouring countries illustrated on the example of Poland and Ukraine. Domestic accounting law solutions of the countries under analysis with respect to intangible assets have been analyzed in detail. The aim of the paper is to show and assess the differences in the identification, valuation and presentation of intangible assets in the light of domestic accounting in Poland and Ukraine. The authors postulate unification of solutions in this area by adopting IAS/IFRS solutions in both studied countries.
Physical description
  • Department of Accounting, Financial Accounting Department, University of Economics in Katowice ul. Bogucicka 3a 40-287 Katowice - Poland
  • Act of 16.07.1999 on accounting and financial reporting, consolidated text (Ukraine).
  • Act of 29 September 1994 on accounting, consolidated text (Poland).
  • Directive EP and Council 2013/34 / EU of 26/06/2013 on the annual financial statements, consolidated financial statements and related financial statements of certain entities, amending EP and Council Directive 2006/43/EC and repealing Council Directive 78/660/EEC and 83/349 / EEC.
  • Hoogendoorn, M. (2000). A Financial Statement Model Based on Shareholder Value. [online] Available at:
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  • Strojek-Filus, M. (2013). Determinanty oraz skutki wynikowo-bilansowe identyfikacji i rozliczania wartości firmy w grupie kapitałowej. Katowice: University of Economics in Katowice, pp.21-25.
  • Strojek-Filus, M. and Kumor, I. (2015). Wartość bilansowa jednostki gospodarczej w ujęciu krajowych i międzynarodowych standardów rachunkowości. Warszawa: CeDeWu, p.32.
  • Suryaningrum, D. and Anwar, S. (2012). Beauty and the Beast: Accounting Hyperreality and Reality – A Baudrillarian Postmodernism Review on Goodwill. Global Conference on Business & Finance Proceedings, 7(2).
  • The Ordinance of the Minister of Finance of 25 September 2009 on detailed rules for the preparation of consolidated financial statements of capital groups by entities other than banks, insurance companies and reinsurance companies.
  • The Ordinance of the Minister of the Treasury of Ukraine regarding the approval of the Instruction of Settlement of Fixed Assets of Budgetary Units, No. 64 of 17.07.2000.
  • Walińska, E. (2009). Ustawa o rachunkowości. Komentarz. LEX, pp.24-25.
Document Type
Publication order reference
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