A Comparability of Information in the Financial Statements of Gaming Companies

Małgorzata Czerny , Zuzanna Firkowska-Jakobsze , Stanisław Hońko

Abstract

The purpose of this article is to assess a comparability in the financial statements of entities from the Polish gaming industry. The article uses an unconventional approach to the analysis of comparability of financial statements, with particular emphasis on the business model of the entity. The overall conclusion is that Polish companies used similar accounting policies during the period under review regarding the methods of valuation of assets and liabilities. The scope of disclosures regarding impairment of assets does not allow for a full assessment of the premises underlying them. It is difficult to find out the criteria for qualifying costs for research and development, which are an important asset item. Deficiencies in disclosures are a common feature of the analyzed reports, which can be interpreted as a symptom of their comparability. The analyzed reports, despite the differences diagnosed, make possible to compare the financial situation and achievements of gaming companies.
Author Małgorzata Czerny (WZ / KR)
Małgorzata Czerny,,
- Department of Accounting
, Zuzanna Firkowska-Jakobsze - Uniwersytet Łódzki (UŁ), MNiSW [80]
Zuzanna Firkowska-Jakobsze,,
-
, Stanisław Hońko - Szczecin University (USz)
Stanisław Hońko,,
-
Journal seriesNauki o Finansach. Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, ISSN 2080-5993, e-ISSN 2449-9811, [], (0 pkt)
Issue year2019
Vol24
No4
Pages27-44
Publication size in sheets0.85
Keywords in Polishsprawozdania finansowe, porównywalność, rynek gier komputerowych, firmy gamingowe
Keywords in English financial statements; comparability; video game industry; gaming companies; M41
DOIDOI:10.15611/fins.2019.4.03
URL https://content.sciendo.com/view/journals/fins/24/4/article-p27.xml
Languageen angielski
Score (nominal)5
Score sourcejournalList
ScoreMinisterial score = 5.0, 25-05-2020, ArticleFromJournal
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