id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
cjfa-7412	Stępień, Konrad	Estimated values: the provisions and the write-downs of assets as tools to manipulate financial results of enterprises	2015	15	.pdf	application/pdf	4948	164	42	As a rule, the effect of the impairment loss is a cost, and therefore a write down of assets value. In accordance with the accounting practices, impairment losses may result : loss of asset value, valuation of assets according to specific parameters1.	cache/cjfa-7412.pdf	txt/cjfa-7412.txt