Prezentacja inwestycji udziałowych w jednostkach stowarzyszonych i wspólnych przedsięwzięciach z zastosowaniem metody praw własności według polskich i międzynarodowych standardów rachunkowości
Presentation of investor’s share in associates and joint venture using equity method under the Polish and international accounting standards

Summary/Abstract: Investments in associates and joint ventures are specific assets because of differentiated approach to their balance valuation, both under Polish and international accounting standards. Since 2013 there have been important changes in this regard, especially to balance valuation in co-dependent entities and associated entities. Equity method is one which can be used in a separate financial statement. From the point of view of merits, equity method constantly presents real value of investor’s share, but it needs to be made correct yearly. We can think that this obligation is the main reason for the minimal interest of using this method.

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