Próba zastosowania modelu Mincera do oceny wpływu wyższego wykształcenia na poziom wynagrodzeń
An application of Mincer model in the analysis of higher education influence on the wages’ level

Summary/Abstract: The article is devoted to the principles of accounting for investments in fixed assets under Polish accounting law, IAS 16 and tax regulations. The authors formulate a number of questions related to the consequences of repairs and improvements to fixed assets, the recognition criteria of inputs, how they impact on the valuation and depreciation. In authors’ opinion individual assessment of the effort not only using value of fixed assets, but also the intentions of the management unit is necessary.

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