Wycena według wartości godziwej jako odpowiedź na wyzwania współczesnej rachunkowości
Valuation at fair value as a response to the challenges of contemporary accounting
Author(s): Arkadiusz JankowskiSubject(s): International Law, Law on Economics, Accounting - Business Administration
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Summary/Abstract: This paper presents the main methods and cardinal principles of assets and liabilities valuation. The attention is centred mainly on the role of fair value accounting and its measurements methods. However, the paper also addresses certain issues relating to international accounting law, exclusively regarding valuation principles. It also presents the project of update of the law.
Journal: Marketing i Zarządzanie
- Issue Year: 2012
- Issue No: 27
- Page Range: 399-408
- Page Count: 10
- Language: Polish