Aktualizacja wyceny środków trwałych do wartości godziwej
Revaluation of fixed tangible assets to fair value

Summary/Abstract: The article deals with the issue of revaluation of tangible long-lived assets to fair value. It describes the essence and kinds of revaluation of fixed tangible assets, accounting regulations for revaluation of tangible long-lived assets to fair value and the influence of allowance for revaluation to fair value on the financial statement. The objective of the paper is to analyze the determinants and the effects of financial reporting of upward revaluations of tangible long-lived.

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