Wycena należności kredytowych a standardy sprawozdawczości finansowej
Valuation of credit receivables and financial reporting standards

Summary/Abstract: One of key areas of commercial banks activity is credit activity. The way in which this activity is accounted for determines the bank's financial position as presented in its financial statements. These issues are the main subject of this paper. It aims to examine the depiction, in the financial statements of commercial banks, of different forms of credit activity and their valuation methods. Application of different methods of credit receivables measurement influences the bank's financial position.

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