Rachunek dyskontowy jako instrument prospektywnej wyceny w rachunkowości według MSR/MSSF
The bill discounting as an instrument for the prospective valuation of accounting in accordance with IAS/IFRS

Summary/Abstract: Purpose - to determine which balance sheet items require the use of a discount according to IAS/IFRS. Design/Methodology/approach - main research methods were literature studies, especially IAS/IFRS. Text is ordered according to the deductive attempt. Findings - an effect of deliberations is stating that discount should be applied in the valuation of most of the items of the financial statements. Originality/value - the comprehensive nature of the analysis, enabling an overall assessment guidelines of IAS/IFRS in the range of use of the discount account

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