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1 Optimum. Studia Ekonomiczne

1 2012

1 Michalczuk G.

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Disclosed Intangible Assets in Value Creation of Companies Listed on the Warsaw Stock Exchange in Poland

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Michalczuk G.

Optimum. Studia Ekonomiczne

2012

nr 5(59)

146-158

Intangible assets due to their immaterial form are a particular resource, and one of the most difficult areas the contemporary accounting is facing. Eligibility criteria adopted by regulations cause such a situation that most of them constitute “hidden intangible assets”. As a result, the recipients of information arising from financial statements can only observe these investments in intangible assets, which conceptually correspond to disclosed intangible assets. The purpose of the paper is to present from the theoretical point of view a dual perception of the issue of intangible assets in accounting and what that entails the existence of the information gap in the area of financial reporting of intangible value generators, whereas, from the empirical point of view the conclusions were supported by the research results conducted on companies listed on the Warsaw Stock Exchange in the area of intangible value generators, in particular, the emphasis was placed on the examination of the level at which disclosed intangible assets create company value. The research covered the period 2009-2010 and the analysis was conducted using the GIFT ™ methodology.