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  1. 1 Zarządzanie i Finanse

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  1. 1 Dyhdalewicz A.

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  1. 1 2012

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Należności z tytułu dostaw i usług w sytuacji kryzysu zaufania do kontrahenta, z perspektywy rachunkowości

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Dyhdalewicz A.
Zarządzanie i Finanse
|
2012
|
vol. 4
|
issue 1
141-155
EN
The purpose of this article is to present currently applied solutions corresponding with the knowledge on the negative aspects of co-operation with business partners, including both theoretical and practical aspects. The deterioration of the financial situation of debtors results in recognizing impairment write-offs on receivables in the value corresponding to the risk of non-payment. Solutions applied in this area constitute a part of the accounting policy of each business entity. In order to reach the aim set, the Polish regulations were compared to the International Standards of Accounting and Financial Re-porting (IAS/IFRS) regulations and the currently applied in the accounting policy principles of recognizing impairment write-offs on receivables were analyzed based on the selected public entities listed on the Warsaw Stock Exchange. The article uses the method of studying the literature by making a comparative analysis of selected regulations contained in the Polish balance sheet law and IAS/IFRS with respect to trade receivables value decrease and applies the case studies analysis.
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