Alternatywne modele wyceny bilansowej środków trwałych a jakość informacji sprawozdawczej
Alternative fixed assets measurement models and the information quality of the financial statements

Summary/Abstract: According to the International Financial Reporting Standards fixed assets valuation can be performed by the application of a cost model or a revaluation model. In this paper one can find the analysis of qualitative features of financial report with respect to the valuation method applied. After research it was concluded that information resulting from the application of both models characterized itself with required qualitative features. Nevertheless in each model one can describe situations, when holding on to a particular feature can be difficult. Thus, it cannot be firmly stated that one among two models is better than another in the aspect of quality of information provided to financial statement users.

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