@misc{Ćwiąkała-Małys_Anna_Rzetelność_2020,
 author={Ćwiąkała-Małys, Anna and Łagowski, Paweł},
 copyright={Copyright by Wydział Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego, 2023},
 address={Wrocław},
 howpublished={online},
 year={2020},
 publisher={E-Wydawnictwo. Prawnicza i Ekonomiczna Biblioteka Cyfrowa. Wydział Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego},
 language={pol},
 abstract={Receivables are one of the important elements that shape the value of assets. They are the determining factor of liquidity in the entity. The following study classifications receivables by time criterion, describes the valuation tool, together with the methodology for updating them from both national regulations and international standards. Write-downs are used to regulate the value presented in the financial statements and are intended to bring the receivables to the most reliable level.},
 title={Rzetelność wyceny należności podstawą wiarygodności sprawozdania finansowego},
 keywords={receivables, write-downs, Accounting Act, liquidity, reliability of financial statements, revaluati},
}