Pojęcie i zakres inwestycji w rachunkowości oraz metody wyceny inwestycji niefinansowych
The Concept and Scope of Investments in Accounting and Valuation Methods for Non-financial Investments

Summary/Abstract: Investments are essential to the development of business. They allow enterprises to expand, and therefore survive in a competitive world. They also come in a very wide variety. This study presents the variety in the term “investment”, the scope of investment, and also discusses valuation methods of non-financial investments used in accounting.

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