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PL
Celem badań zaprezentowanych w artykule jest ocena możliwości prezentowania innowacji w modelach biznesu jako aktywa. Stwierdzono, że istnieje taka możliwość, jednak warunki aktywowania są bardzo rygorystyczne. Dociekania teoretyczne zostały zilustrowane badaniem empirycznym dotyczącym sprawozdań finansowych spółek uznanych za innowacyjne.
EN
The purpose of the research underlying this article was to assess the possibility of presenting innovations in business models as assets. It was found that there is such a possibility, but the conditions for recognizing them as assets are very strict. Theoretical investigations have been illustrated by an empirical study based on the financial statements of companies considered to be innovative.
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