Kapitał z aktualizacji wyceny w sprawozdawczości finansowej w świetle międzynarodowych i polskich standardów rachunkowości

• Authors: Tomasz Lis

Title variants

EN

Capital from the update of the evaluation and the scope of revealing it in the financial reporting in the light of international and polish standards to the accounting

• Languages of publication: PL

Abstracts

EN

Fund from the update of the evaluation, peculiar category of own capital, reflecting effects of the update of the evaluation of fixed assets and assess of investments ranked among long-lasting active members. To this capital he/she refers ensuing as a result of the update of the evaluation difference of net value of fixed assets it cannot be destined for the division, until means which the up date of value created this capital, enterprises are in an instruction. In the case of selling or the liquidation of fixed assets previously brought up to date it is subject to reducing the evaluation of these means from the update by the difference. This difference influences spare or different capital about similar character. Also copies are reducing this capital on account of permanent loss value of long-lasting funds for the effect of the cha nge of the technology of the production, as signing to the liquidation or withdrawing from the use, if value of these means previously was brought up to date. Effects are in creasing this fund assess of investments ranked among long-lasting active members, causing the increase in their value to the level of market prices. He is surrendering to however reducing investment as a result of lowering value to the rate of the amount of the previous platform, if amount of the difference around assess till the day of the evaluation wasn't accounted. With capital from the update of the evaluation also a surplus is being asked to account for the title assess value of sold investment, if effects of it assess influenced this capital. From the update of the evaluation as one of kinds of capital and so capital constitutes the essential element revealing the financial reporting in Polish and international standards to the bookkeeping as well as the state by the element.

Keywords

PL

Polskie standardy rachunkowości; Sprawozdawczość finansowa; Kapitał aktualizacji wyceny

EN

Capital revaluation; Financial reporting; Polish accounting standards

• Publisher: Uniwersytet Ekonomiczny w Katowicach
• Journal: Studia Ekonomiczne
• Year: 2014
• Volume: 190
• Pages: 79-89

Contributors

author

Tomasz Lis

References

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• Gos W.: ABC sprawozdań finansowych. CeDeWu, Warszawa 2010.
• Gos W.: Kapitał z aktualizacji wyceny. Wolters Kluwer Polska, Warszawa 2011.
• Krzywda D.: Terminologia ustawy o rachunkowości. SKwP, Warszawa 2001.
• Ustawa z dnia 29 września 1994 r. o rachunkowości. Tekst jedn.: Dz. U. z 2013 r., poz. 330 (dalej Uor).
• Walińska E.: Rachunkowośći sprawozdawczość finansowa. Wolters Kluwer Polska, Warszawa 2009.
• Zestawienie zmian w kapitale własnym według polskich i międzynarodowych standardów rachunkowości. Red. H. Buk. Wydawnictwo Uniwersytetu Ekonomicznego, Katowice 2011.

Identifiers

ISSN

2083-8611