The aim of the study was to assess the presentation of certificates of origin of the energy from renewable energy sources in relation to the position of CRS. An analysis of financial reports of selected energy producers was performed. These companies draw up financial statements on the basis of regulations of IFRS. The certificates of origin of the energy from renewable energy sources have the specific characteristics of intangible assets; however, the provisions of the balance sheet law preclude the recognition of an asset in the balance sheet, while the interpretation of IFRS allows for such recognition. In practice, the companies drawing up financial reports according to the regulations of IFRS, present the certificates of origin of the energy from renewable energy sources in a variety of ways. As a result, there is no uniform approach to identification and presentation of this asset in the balance sheets of companies.