Zamortyzowany koszt kredytów. Zarys problematyki wyceny i ewidencji
Some Ideas on Recording and Valuation of Bank Loans at Amortised Cost

Summary/Abstract: The aim of this paper is to present the proposition of recording, valuation and disclosure of bank loans in terms of amortised cost and effective interest rate. The above propositions are based on the Accounting Act amended on 9th November 2000 and the decrees of Ministry of Finance concerning principles of bank accounting (issued on 10"' of December 2001). The principles of valuation and disclosure of bank loans and receivables originated by the enterprise and not held for trading allow to present values of assets fairly in the financial statements of banks. On the other hand these new regulations cause doubts about their interpretation and feasibility in practice. Valuation of loans at amortised cost is not mandatory until 31st December 2003, while amended Accounting Act came into force on 1st January 2002.

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