Contingent liabilities or hidden liabilities? A review of disclosures
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2016, Vol 2016, Issue 87
Abstract
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 the achievement of this equivalence is difficult, if at all possible. Contingent liabilities are not a popular research area. It is possible that this article may contribute to filling this gap.
Authors and Affiliations
Stanisław Hońko
Keywords
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- EP ID EP81733
- DOI 10.5604/16414381.1207433
- Views 130
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