Disclosure Of Material Accounting Policy Information [Text Block]
| Concept |
2022-01-01 to 2022-12-31 |
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| Disclosure of material accounting policy information [text block] | — |
| Description of accounting policy for borrowing costs [text block] |
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| Description of accounting policy for cash flows [text block] |
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| Description of accounting policy for construction in progress [text block] |
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| Description of accounting policy for contingent liabilities and contingent assets [text block] |
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| Description of accounting policy for deferred income tax [text block] |
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| Description of accounting policy for depreciation expense [text block] |
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| Description of accounting policy for derivative financial instruments [text block] |
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| Description of accounting policy for determining components of cash and cash equivalents [text block] |
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| Description of accounting policy for earnings per share [text block] |
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| Description of accounting policy for employee benefits [text block] |
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| Description of accounting policy for expenses [text block] |
W przypadku wytworzenia we własnym zakresie jest to koszt wytworzenia, za który uważa się wartość zużytych składników rzeczowych i usług obcych, kosztów wynagrodzeń za pracę wraz z narzutami i inne koszty dające się zaliczyć do wartości wytworzonych środków trwałych lub wartości niematerialnych i prawnych. Do kosztu wytworzenia nie zalicza się kosztów ogólnych zarządu, kosztów sprzedaży, pozostałych kosztów operacyjnych i finansowych oraz kosztów nadmiernych braków, nadmiernego zużycia robocizny i innych zasobów w trakcie budowy, montażu lub ulepszenia środków trwałych i dostosowania do używania.
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| Description of accounting policy for fair value measurement [text block] |
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| Description of accounting policy for fee and commission income and expense [text block] |
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| Description of accounting policy for finance costs [text block] |
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| Description of accounting policy for finance income and costs [text block] |
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| Description of accounting policy for financial instruments at fair value through profit or loss [text block] |
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| Description of accounting policy for financial liabilities [text block] |
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| Description of accounting policy for foreign currency translation [text block] |
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| Description of accounting policy for functional currency [text block] |
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| Description of accounting policy for goodwill [text block] |
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| Description of accounting policy for government grants [text block] |
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| Description of accounting policy for hedging [text block] |
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| Description of accounting policy for impairment of financial assets [text block] |
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| Description of accounting policy for impairment of non-financial assets [text block] |
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| Description of accounting policy for issued capital [text block] |
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| Description of accounting policy for leases [text block] |
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| Description of accounting policy for measuring inventories [text block] |
Przedmioty w cenie do 10 000,00 zł. traktowane są jako materiały. Z chwilą wydania do użytkowania wartość ich odpisuje się w koszty materiałowe oraz ujmuje w ewidencji pozabilansowej ilościowo-wartościowej. Materiały objęte są ewidencją pozabilansową wg miejsc użytkowania. Za kryterium do objęcia materiałów ewidencją przyjęto okres użytkowania dłuższy niż rok.
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| Description of accounting policy for intangible assets other than goodwill [text block] |
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| Description of accounting policy for interest income and expense [text block] |
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| Description of accounting policy for investment in associates and joint ventures [text block] |
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| Description of accounting policy for property, plant and equipment [text block] |
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| Description of accounting policy for provisions [text block] |
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| Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block] |
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| Description of accounting policy for research and development expense [text block] |
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| Description of accounting policy for subsidiaries [text block] |
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| Description of accounting policy for taxes other than income tax [text block] |
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| Description of accounting policy for termination benefits [text block] |
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| Description of accounting policy for trade and other receivables [text block] |
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| Description of accounting policy for treasury shares [text block] |
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