Wycena środków trwałych w wartości przeszacowanej według MSSF i ustawy o rachunkowości – rzetelny obraz czy źródło możliwych manipulacji?
Valuation of fixed assets at revalued amount in IFRS and Polish accounting act – fair view or potential source of manipulation?

Summary/Abstract: The article is devoted to the aanalysis of one of models of valuation which is the revaluation model. The author focuses on discussing the principles and applicability of this model for the valuation of fixed assets She also attempts to discuss the assessment of its reliability and usability for the manipulation of financial situation resulting from the financial statements. The scope of the revaluation model in Poland was rated based on the review of accounting policies of companies on WIG 20 on 15 May 2012. Only one of the surveyed companies has adopted the revaluation model for the valuation of one group of its fixed assets.

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