Zmiana metody wyceny środków trwałych zgodnie z Międzynarodowymi Standardami Sprawozdawczości Finansowej a porównywalność sprawozdań finansowych – art
Change of the method of fixed assets measurement in accordance with International Financial Reporting Standards and comparability of financial stateme

Summary/Abstract: This contribution demonstrates that a change of the method of depreciable fixed assets valuation (in accordance with IFRS) can impair comparability of financial statements prepared before and after the change of the valuation method. The problem with comparability is caused by a change in the method of calculating depreciation – it is calculated using current cost instead of historical cost. The solution of this problem is to introduce calculation of depreciation under historical cost to the revaluation model.

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