| Autor: Bożena Nadolna | 241 |
Strony: 241-253
pełen tekst
DILEMMAS OF VALUING ASSETS AND LIABILITIES IN LIGHT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
Summary
The dynamic development of the economy makes it necessary to become a change in the approach to use measurements in the field of accounting. The aim of this paper is to present views on the approaches to the valuation of items of reporting in the context on changes of conceptual assumptions of international financial reporting standards.
The paper will be presented the issue, conditions and approaches to measurement of assets and liabilities used in international financial reporting standards. Then will be discussed advantages and limitations of measurements of the fair value, which is becoming the dominant approach to the valuation of items reported.
pełen tekstDILEMMAS OF VALUING ASSETS AND LIABILITIES IN LIGHT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
Summary
The dynamic development of the economy makes it necessary to become a change in the approach to use measurements in the field of accounting. The aim of this paper is to present views on the approaches to the valuation of items of reporting in the context on changes of conceptual assumptions of international financial reporting standards.
The paper will be presented the issue, conditions and approaches to measurement of assets and liabilities used in international financial reporting standards. Then will be discussed advantages and limitations of measurements of the fair value, which is becoming the dominant approach to the valuation of items reported.