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Ingenium Polska
00-236 Warszawa
ul. Świętojerska 5/7
phone: +48 22 8600 028
fax: +48 22 8600 027
box@ingeniumpolska.pl |
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  Publications
If you are interested in the latest works in accounting issues, we want to draw your attention on publication of our consultant Mr Maciej Frendzel:
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Utrata wartości aktywów według Międzynarodowego Standardu Rachunkowości nr 36
Próba analizy i syntezy
Impairment of assets according to International Accounting Standard IAS 36
Attempt of analysis and synthesis.
Maciej Frendzel
At the value of any individual asset of contemporary enterprise we can or even we should look from different points of reference. Three general dimensions are:
1. Historical cost,
2. Current selling price,
3. Sum of discounted, future cash flows generated by that asset.
On the line of time we can position them in the past, the present and in the future. What relations among them should exist to claim that the asset is impaired?
International solutions in accounting point at recoverable value as indicator of impairment.
Detailed analysis of this issue you can find in our article in Monitorze Rachunkowości i Finansów, nr 7-8 (42)/2002. |
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Productivity program
On the basis of the audit findings we will develop and implement Management Control Systems which accurately will assist management efforts of your managers in proceedings the business processes...  |
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Complex operational audit
During the Audit Ingenium team will create schemes of existing management control systems (system mapping) through the all critical areas such as (procurement, production, warehouses, sales, maintenance etc.) and will indicate their drawbacks... |
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