Contingent liabilities or hidden liabilities? A review of disclosures
This article aims to analyze information on contingent liabilities in the financial statements of selected listed companies. It forms part of the discussion on the principle of materiality, which recommends equivalence of the numerical part and notes to the financial statements. The study shows that...
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| Format: | Article |
| Language: | English |
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Rada Naukowa SKwP
2016-07-01
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| Series: | Zeszyty Teoretyczne Rachunkowości |
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| Online Access: | http://ztr.skwp.pl/gicid/01.3001.0009.2859 |