@misc{Ćwiąkała-Małys_Anna_Podatkowe_2020,
 author={Ćwiąkała-Małys, Anna and Łagowski, Paweł},
 copyright={Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.},
 address={Wrocław},
 howpublished={online},
 year={2020},
 publisher={Wydawnictwo Uniwersytetu Wrocławskiego},
 language={eng},
 language={pol},
 abstract={The article treats, on balance sheet and tax terms, the trademark as one of the elements classified under intangible assets, which, within the changing economy, become one of the key assets in economic entities. Today, a competitive advantage is achieved precisely by accessing these resources, their use, but also their protection — precisely because of their transaction value. The purpose of the article is to provide a definition of a trade mark which is used for the purposes of balance sheet and tax law and to provide a method of standard recognition of the category of intangible assets.},
 title={Podatkowe oraz bilansowe ujęcie znaku towarowego},
 keywords={trademark, tax, accounting},
}