Ujmowanie zmian wartości aktywów finansowych w świetle znowelizowanego MSR 39. Aspekty praktyczne
Accounting for changes in financial assets values under revised IAS 39. Practical aspects.

Summary/Abstract: This paper presents regulations of revised IAS 39 in the field of recognition of value changes of financial assets. The approaches of IAS 39 on this issue are illustrated with examples. The article also points out the main changes in IAS 39 and main differences between IAS 39 and Polish regulations.

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