Propozycja założeń do opracowania polskiego standardu wyceny przedsiębiorstwa na przykładzie amerykańskich standardów oszacowania wartości przedsiębio
Proposed assumptions for developing a generally accepted Polish business valuation standard on the example of business appraisal standard in the USA

Summary/Abstract: The paper analyzes the most important standards in the USA that can be helpful in building a uniform Polish Business Valuation Standards. The article presents also structure and scope of Standards. The paper also analyzes Polish regulations related to business valuation, and assesses the degree of their convergence with leading standards in the USA. The paper proposes a number of assumptions for developing a uniform, generally accepted Polish business valuation standard.

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