Koncepcje wyceny „wartości firmy” a wiarygodność sprawozdania finansowego

• Authors: Marzena Remlein

Title variants

EN

THE CONCEPTION OF VALUATION OF GOODWILL AND RELIABILITY OF FINANCIAL STATEMENTS

• Languages of publication: PL

Abstracts

EN

The paper describes the essence, the determinants and the possibility of valuation of goodwill. The aim of this article is to present the solutions of valuation of goodwill. The article has been divided into three parts preceded by an introduction and followed by conclusion. First part contains definition and the description of the essence of the goodwill. The author also presents the determinations of goodwill. Second part of the paper presents the theoretical conceptions of consolidated financial statements. Part three focuses on solution of valuation of goodwill according by Polish and International accounting law. The author describes two different ways of goodwill’s measurement

Keywords

EN

FINANCIAL STATEMENTS; RELIABILITY OF FINANCIAL STATEMENTS; VALUATION OF GOODWILL; THE CONCEPTION OF VALUATION OF GOODWILL

• Publisher: Wydział Zarządzania - Uniwersytet Gdański
• Journal: Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
• Year: 2011
• Volume: 1
• Issue: 1
• Pages: 351-359

Contributors

author

Marzena Remlein

• UEP, Katedra Rachunkowości, Uniwersytet Ekonomiczny w Poznaniu