Szczegóły publikacji
Opis bibliograficzny
Provisions for liabilities in polish business entities in 2017-2021 / Małgorzata BIAŁAS, Izabela Emerling // W: Proceedings of the 41st International Business Information Management Association conference (IBIMA) [Dokument elektroniczny] : 26-27 June 2023, Granada, Spain : 2025 vision to sustain economic development / ed. Khalid S. Soliman. — Wersja do Windows. — Dane tekstowe. — [Norristown] : International Business Information Management Association (IBIMA), cop. 2023. — (Proceedings of the... International Business Information Management Association Conference ; ISSN 2767-9640). — S. 1189–1196. — Wymagania systemowe: Adobe Reader. — Tryb dostępu: https://s.agh.edu.pl/laQ6H [2025-03-07]. — Bibliogr. s. 1195–1196, Summ.
Autorzy (2)
- AGHBiałas Małgorzata
- Emerling Izabela
Dane bibliometryczne
| ID BaDAP | 158737 |
|---|---|
| Data dodania do BaDAP | 2025-03-07 |
| Rok publikacji | 2023 |
| Typ publikacji | materiały konferencyjne (aut.) |
| Otwarty dostęp |  |
| Konferencja | International Business Information Management 2023 |
| Czasopismo/seria | Proceedings of the... International Business Information Management Association Conference |
Abstract
The provisions created for future liabilities are the subject of this paper. The research was conducted on the basis of reports prepared by the Central Statistical Office in Poland in individual years from the period 2017-2021 and regarding the balance sheet results of business entities. The aim of this paper is to verify how the enterprises prepare for future liabilities by creating provisions. How the value of provisions has changed during Covid-19? In addition, attempts were made to answer the question in which industry the value of provisions is at the highest level.
