AKTYWA TRWAŁE PRZEZNACZONE DO SPRZEDAŻY W ASPEKCIE ZASADY WIERNEGO I RZETELNEGO OBRAZU
NON-CURRENT ASSETS HELD FOR SALE IN TERMS OF TRUE AND FAIR VIEW

Summary/Abstract: Non-current assets held for sale are disclosed separately in IFRS. Polish balance sheet law does not address the problem of non-current assets held for sale. The purpose of this article is to try to answer the question: how to present in the financial statements non-current assets held for sale to comply with the principle of true and fair view. The following research methods were used to achieve the goal: literature analysis, analysis of legal acts from the studied scope, analysis of financial statements, deduction.

• Details
• Contents