Polityka rachunkowości w zakresie wyceny aktywów i zobowiązań
Accounting policy in the valuation of assets and liabilities

Author(s): Marek Kawacki
Subject(s): Economy, Business Economy / Management, Micro-Economics, Accounting - Business Administration, Business Ethics
Published by: Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu
Keywords: polityka rachunkowości;wycena w rachunkowości;bilans wyceny;sprawozdanie finansowe;
Summary/Abstract: The subject of this chapter is the initial and balance sheet valuation of assets and liabilities in the context of accounting policy. The aim of the chapter is to present and discuss the principles of asset and liability valuation, as well as to outline the areas where the choice of valuation methods is possible within accounting policy. The research methods used in the publication included the analysis of legal acts and literature. The final result of the study has been presented using a deductive method. In the chapter, methods for valuing individual groups of assets and liabilities have been identified and described, and six main componentsof the accounting policy have been summarized, in which there should be a reference to valuation in accordance with the provisions of the Polish Accounting Act. The practical value of the publication is the prepared list of the minimum scope of the accounting policy regarding the valuation of assets and liabilities.

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