Wpływ wartości godziwej na wartość jednostki gospodarczej
Impact of the fair value on the value of the company
Author(s): Iwona Kumor, Marzena Strojek-FilusSubject(s): Economy
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: fair value; the value of enterprise; balance sheet valuation; current valuation
Summary/Abstract: In the paper there is a presentation of the sense of fair value as a parameter of valuation. The possibilities of application of fair value and principles of its estimation are analysed. It must be emphasized that the application of fair value has important consequences for the valuation of company's net assets.
Journal: Finanse, Rynki Finansowe, Ubezpieczenia
- Issue Year: 2013
- Issue No: 64 (1)
- Page Range: 279-285
- Page Count: 7
