Instrumentarium materialnej polityki bilansowej dotyczące aktywów finansowych o charakterze własnościowym
Instruments of the Balance Sheet Policy Regarding Financial Assets of the Ownership

Summary/Abstract: Purpose – the aim of the paper is to compare accounting laws and regulations regarding financial instruments valuation issued by IFAS and those used in Poland and analysis tools balance policy regarding ownership of financial assets. Design/Methodology/Approach – the research methodology is descriptive anal-yses. Findings – as a result of theoretical studies were selected instruments of material balance sheet policy, which are listed in two groups: instruments those relating to the initial recognition of financial assets and in-struments on the balance sheet valuation. Originality/Value – this group is exposed to large differences in re-porting. Can be observed a different measured values of assets, the financial result and other comprehensive income. Such a diverse approach reporting makes it difficult to receive information and can contribute to making wrong economic decisions.

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