| Autor: Małgorzata Rówińska | 275 |
Strony: 275-284
pełen tekst
NON-FINANCIAL INVESTMENT VALUATION MODELS – VALUATION FINANCIAL EFFECTS IN THE CONTEXS OF INTERNATIONAL AND POLISH ACCOUNTING REGULATIONS
Summary
The article presents the essence of non-financial investment based on international (IAS 40) and polish accounting regulations. Principles of measurement of investments (fair value or amortized cost) were stated. Divided into two investment groups: investment properties and intangibles, and other long- and short-term non-financial investments.
pełen tekstNON-FINANCIAL INVESTMENT VALUATION MODELS – VALUATION FINANCIAL EFFECTS IN THE CONTEXS OF INTERNATIONAL AND POLISH ACCOUNTING REGULATIONS
Summary
The article presents the essence of non-financial investment based on international (IAS 40) and polish accounting regulations. Principles of measurement of investments (fair value or amortized cost) were stated. Divided into two investment groups: investment properties and intangibles, and other long- and short-term non-financial investments.