Reklasyfikacja udziałów w jednostkach stowarzyszonych
Reclassification of shares in associates

Summary/Abstract: The aim of the following article is to present the problem of practical reclassification and cost estimation of shares in associates, in cases when the investor loses a significant influence. Reclassification of shares in other units may have an important impact on the balance-sheet and financial result of the mentioned unit-the investor.

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