Modele wyceny bilansowej aktywów jednostki gospodarczej – zakres stosowania, skutki sprawozdawcze
Models of balance-sheet valuation of an economic entity’s assets, scope of applications - reporting implications

Summary/Abstract: The balance sheet valuation, i.e. the process aimed at estimating the amounts for assets to be presented in the balance sheet, is an essential accounting area, which casts light on an entity’s property and financial situation. The accounting law has developed certain valuation models. The choice of an appropriate model and its application should lead to the accurate disclosure of true information about the economic entity’s property. With reference to some groups of assets, one valuation model is recommended, while for other groups of assets two models are permitted under the accounting law and the entity decides which one to apply.

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