Krytyczna analiza tendencji w zakresie regulacji rachunkowości dotyczących aktualizacji wyceny operacyjnych aktywów trwałych
Critical analysis of trends in accounting regulations concerning fixed asset upward revaluation

Summary/Abstract: The detailed regulations concerning fixed assets and application of different accounting models have been determined by historical context. Despite common tendencies of unification and harmonization of accounting regulations, there has been diversified attitude towards fixed assets upward revaluation and financial statement’s obligatory disclosures. Such differences have a negative influence on comparability of financial statements, particularly within multinational capital groups. Currently, however, there has been an unequivocal tendency of growing importance of IFRS regulations.

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