Stosowanie wartości godziwej w Polsce – wyniki badań
Fair value application in Poland – research results

Summary/Abstract: Fair value is one of the most controversial of valuation categories. The range of its application in financial statements as well as the ways of its determining are questionable. This paper presents the research results related to the application of fair value in financial statements of Polish entities. In particular, the survey was intended to find out whether those companies apply fair value for the balance sheet valuation or not, how it is determined and what they think about its reliability and usefulness.

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