The Use of Fair Value in Measurement of Non-Current Tangible Assets by Listed Companies in Poland

• Autorzy: Maciej Frendzel
• Języki publikacji: EN

Abstrakty

EN

This paper presents measurement principles which can applied for non-current tangible assets by listed companies using IFRS and discusses how decision of management of an entity may influence its financial position. Apart from analysis of measurement models applicable for property, plant and equipment and investment property and possible impact of use of fair value on presented assets and financial performance, the article presents results of a research relating to level of usage of this measure by companies listed on the Warsaw Stock Exchange. (original abstract)

Słowa kluczowe

EN

Fair value; International Financial Reporting Standard; Asset value

PL

Wartość godziwa; Międzynarodowe Standardy Sprawozdawczości Finansowej (MSSF); Wartość aktywów

• Czasopismo: Acta Universitatis Lodziensis. Folia Oeconomica
• Rocznik: 2011
• Tom: 257 Current Trends in Management, Finance and Accounting Sciences. Vol. 1
• Strony: 187--202

Twórcy

autor

Maciej Frendzel

• Uniwersytet Łódzki

Bibliografia

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Identyfikatory

DOI

11089/740