Wybrane problemy ustalania wartości w sprawozdaniach finansowych przedsiębiorstw
Selected problems in value determination in financial statements of enterprises

Summary/Abstract: The article identifies some of the problems involved in accounting measurement and valuation of the balance sheet items as well as economic processes. It describes the main traditional and modern methods of valuation. The article also makes an attempt at assessing the usefulness of the respective valuation methods for small and mediumsized entities, especially taking into consideration the fair value. In the author's opinion reliability of the financial information prepared for the board of directors and external users might be questioned if it is mainly based on estimated values that inherently is uncertain.

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