A Comparability of Information in the Financial Statements of Gaming Companies
The purpose of this article is to assess a comparability in the financial statements of entities from the Polish gaming industry. The article uses an unconventional approach to the analysis of comparability of financial statements, with particular emphasis on the business model of the entity. The ov...
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| Format: | Article |
| Language: | English |
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Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
2019-01-01
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| Series: | Nauki o Finansach |
| Online Access: | https://journals.ue.wroc.pl/fins/article/view/261 |
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| author | Małgorzata Czerny Zuzanna Firkowska-Jakobsze Stanisław Hońko |
| author_facet | Małgorzata Czerny Zuzanna Firkowska-Jakobsze Stanisław Hońko |
| author_sort | Małgorzata Czerny |
| collection | DOAJ |
| description | The purpose of this article is to assess a comparability in the financial statements of entities from the Polish gaming industry. The article uses an unconventional approach to the analysis of comparability of financial statements, with particular emphasis on the business model of the entity. The overall conclusion is that Polish companies used similar accounting policies during the period under review regarding the methods of valuation of assets and liabilities. The scope of disclosures regarding impairment of assets does not allow for a full assessment of the premises underlying them. It is difficult to find out the criteria for qualifying costs for research and development, which are an important asset item. Deficiencies in disclosures are a common feature of the analyzed reports, which can be interpreted as a symptom of their comparability. The analyzed reports, despite the differences diagnosed, make possible to compare the financial situation and achievements of gaming companies.(original abstract) |
| format | Article |
| id | doaj-art-6419663db90f437186c80ee5dd390ff7 |
| institution | OA Journals |
| issn | 2449-9811 |
| language | English |
| publishDate | 2019-01-01 |
| publisher | Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu |
| record_format | Article |
| series | Nauki o Finansach |
| spelling | doaj-art-6419663db90f437186c80ee5dd390ff72025-08-20T02:32:38ZengWydawnictwo Uniwersytetu Ekonomicznego we WrocławiuNauki o Finansach2449-98112019-01-01244262A Comparability of Information in the Financial Statements of Gaming CompaniesMałgorzata Czerny0Zuzanna Firkowska-Jakobsze1Stanisław Hońko2Poznań University of Economics and Business, PolandUniversity of Lodz, Faculty of Management, PolandUniversity of Szczecin, PolandThe purpose of this article is to assess a comparability in the financial statements of entities from the Polish gaming industry. The article uses an unconventional approach to the analysis of comparability of financial statements, with particular emphasis on the business model of the entity. The overall conclusion is that Polish companies used similar accounting policies during the period under review regarding the methods of valuation of assets and liabilities. The scope of disclosures regarding impairment of assets does not allow for a full assessment of the premises underlying them. It is difficult to find out the criteria for qualifying costs for research and development, which are an important asset item. Deficiencies in disclosures are a common feature of the analyzed reports, which can be interpreted as a symptom of their comparability. The analyzed reports, despite the differences diagnosed, make possible to compare the financial situation and achievements of gaming companies.(original abstract)https://journals.ue.wroc.pl/fins/article/view/261 |
| spellingShingle | Małgorzata Czerny Zuzanna Firkowska-Jakobsze Stanisław Hońko A Comparability of Information in the Financial Statements of Gaming Companies Nauki o Finansach |
| title | A Comparability of Information in the Financial Statements of Gaming Companies |
| title_full | A Comparability of Information in the Financial Statements of Gaming Companies |
| title_fullStr | A Comparability of Information in the Financial Statements of Gaming Companies |
| title_full_unstemmed | A Comparability of Information in the Financial Statements of Gaming Companies |
| title_short | A Comparability of Information in the Financial Statements of Gaming Companies |
| title_sort | comparability of information in the financial statements of gaming companies |
| url | https://journals.ue.wroc.pl/fins/article/view/261 |
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