PL EN


2009 | 1(41) | 47-54
Article title

ACCOUNTING AS ECONOMIC MEASUREMENT SYSTEM FOR ENTITY'S INTERNAL NEEDS (Rachunkowosc jako system pomiaru ekonomicznego na potrzeby wewnetrzne jednostki)

Selected contents from this journal
Title variants
Languages of publication
PL
Abstracts
EN
Growing information requirements make the problematic of economical measuring system in accountancy more and more complex. The account appraisal of the property resources in current value and not in historical value is becoming increasingly important. It delivers more adequate information before making a decision. This information is therefore more valuable because it reflects gains that the property component can bring in the future resulting from its usage. The article focuses on presenting one of the areas of balance appraisal based on calculating the recoverable value which reflects the potential for generating economic gains that is at the disposal of the company's assets. The balance appraisal at the level of the recoverable value makes the verification of the usefulness or lack of economic usefulness of the assets possible, as well as their potential for attaining economic gains.
Year
Issue
Pages
47-54
Physical description
Document type
ARTICLE
Contributors
  • Grazyna Michalczuk, Uniwersytet w Bialymstoku, Wydzial Ekonomii i Zarzadzania, ul. Warszawska 63, 15-062 Bialystok, Poland
References
Document Type
Publication order reference
Identifiers
CEJSH db identifier
09PLAAAA066218
YADDA identifier
bwmeta1.element.51ff2fa8-9b90-3ab3-9447-0983fd26e2d7
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