Wycena bilansowa rzeczowych aktywów trwałych i jej skutki sprawozdawcze
Balance sheet valuation of fixed tangible assets and their effects in financial statement

Summary/Abstract: Purpose - the purpose of this article is to present models and methods balance sheet valuation of fixed tangible assets and their impact on the financial statements. Design/Methodology/Approach — the method of critical analysis of accounting standards regulations and literature were used to prepare this article. Findings — the article deals with the issue of balance sheet valuation of fixed tangible assets in terms its influence of financial statement. Accounting regulations provide for two models of fixed tangible assets balance sheet valuation. The first one is the historical cost model, and the second is fair value model. The choice of valuation model creates certain effects reporting.

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