Wycena w wartości godziwej rzeczowych aktywów trwałych a wartość kapitałów własnych w wyniku implementacji MSSF w polskich realiach gospodarczych – po
Valuation in fair value of fixed tangible assets vs. the value of equity as a result of IFRS implementation in Polish economic reality – pragmatic app

Summary/Abstract: The article presents research which purpose was comparing the valuation of historical costs for all property, plant, and equipment to fixed tangible assets based on fair value. The topic was analyzed from both a theoretical and practical perspective. The authors firstly studied differences between the two models, considering the IFRS and Polish standards. They tested the hypothesis that indicates a significant effect of recognition at fair value of tangible assets on equity. The authors also analyzed the financial statements of capital groups listed on the Warsaw Stock Exchange in the period 2005-2007. Based on quantitative methods it was decided in the work that capital groups did not change the valuation model in Polish realities, but they only one-time revalued fair value at the date of the adoption of IFRS. The revaluation of fixed assets caused the increase of the equity of 11%.

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