Zyski i straty kapitałowe i ich prezentacja przez spółki notowane na Giełdzie Papierów Wartościowych w Londynie

Abstract

This article discusses possibilities of recognition of capital gains and losses under Interna- tional Financial Reporting Standards. Next to identification and description of main areas of recognition of capital gains and losses there presented results of own research conducted on presentation of such items by companies listed on the London Stock Exchange.