Valuation of investment properties
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The article points out weaknesses and strengths as well as opportunities and threatsrelated to valuation of investment properties based on two alternative models: fair valueand historical cost. The analysis was based on Polish Accounting Act and InternationalAccounting Standard no. 40. This paper also presents results of a survey of financialstatements of 46 companies listed on Warsaw Stock Exchange, carried out to examinedisclosures relating to investment properties.
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