Kategorie i metody wyceny
nieruchomości inwestycyjnych
Economic category and methods of valuation of investment properties
Author(s): Katarzyna Tkocz-WolnySubject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce
Summary/Abstract: The present article illustrates the categories and methods of valuation of investment properties. The problems are presented in the light of Polish regulations of accounting and International Accounting Standards. The regulations are compatible on most issues, although some discrepancies occur. IAS are more detailed in nuances of investment properties.
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 2009
- Issue No: 53
- Page Range: 289-301
- Page Count: 13
- Language: Polish