Kwalifikacja do aktywów finansowych i jej wpływ na wycenę bilansową
Qualification of the financial assets and its impact on their measurement after recognition

Summary/Abstract: The qualification of financial or non-financial assets does not occur according to a strictly ordered procedure. This is due in part to the financisation of the economy. The aim of the article is to propose the qualification criteria of assets into financial and non-financial. To achieve this goal we analyzed the definition of financial instruments and financial assets in accounting regulations and in the literature. The appropriate classification of assets determines the valuation principles, which is reflected in the proposed changes to the Conceptual Framework of IAS / IFRS. The result of the research is to propose an algorithm of assets’ qualifications into financial, divided into cash and non-cash items.

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