NON-CURRENT ASSETS HELD FOR SALE IN TERMS OF TRUE AND FAIR VIEW Cover Image

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

Author(s): Angelika Kaczmarczyk
Subject(s): Evaluation research, Law on Economics
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: non-current assets; sale; valuation;

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.

  • Issue Year: 2018
  • Issue No: 513
  • Page Range: 180-187
  • Page Count: 8
  • Language: Polish
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