Wartość dla biznesu i wartość godziwa jako alternatywne koncepcje wyceny dla potrzeb sprawozdawczości finansowej

• Authors: Frendzel, Maciej

Abstracts

EN

An objective of measurement is one of major problematic issues of current financial repor- ting. Among different solutions there can be distinguished value to the business (deprival value) and fair value – measurement concepts based on economic benefits expected from resources of an entity. These approaches, though using different assumptions, allow for a presentation of economic substance of assets and bring closer measurement to needs of financial information users.

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Acta Universitatis Lodziensis. Folia Oeconomica
• Year: 2011
• Volume: 249

Dates

published

2011

Contributors

author

Frendzel, Maciej

Identifiers

URI

http://hdl.handle.net/11089/595