Ewidencja i wycena inwestycji zgodnie z ustawą o rachunkowości – artykuł dyskusyjny
Recording and measurement of investments in accordance with the accounting act – discussion article

Summary/Abstract: In this article the regulations of The Accounting Act are analyzed in the scope of investments recording and measurement. It has been proved that currently applied solutions, separate for each investment category specified on the basis of The Accounting Act, do not have economic justification. As a result the changes have been proposed to standardize recording and measurement principles for short-term investments and long-term investments.

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