Przedmiot pomiaru wartości dla potrzeb sprawozdawczości finansowej w kontekście podejścia bilansowego
Subject of measurement for financial reporting in the context of balance sheet approach

Summary/Abstract: This paper addresses the issue of measurement for general purpose financial re-porting. In this context two main orientations of accounting are presented – income approach and balance-sheet approach. Discussion of the latter approach includes anal-ysis of the measurement of cost incurred and realizable economic benefits, as well as different acceptable measurement bases.

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