Kryzys finansowy a problematyka wyceny w opinii polskiego sektora bankowego
Valuation issues in the face of the financial crisis

Summary/Abstract: With the financial crisis deepening and with turbulence on the stock exchanges, critical voices on the application of fair value measurements have appeared. Both American and European politicians searched in accounting policy for reasons of fi-nancial crisis. Of course, it is difficult to question the fact that fair value has been usually a subject of considerable fluctuations. These fluctuations affected the behavior of participants of financial markets and often created transactions influenced by market panic. The aim of this article is to present the Polish banking sector’s opinion about the problem, and assess actions of the institutions which create accounting standards, based on lessons arising from the financial crisis.

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