The use of fair value in measurement of non-current tangible assets by listed companies in Poland

• Authors: Frendzel, Maciej

Abstracts

EN

This paper presents measurement principles which can applied for non-current tangible assets by listed companies using IFRS and discusses how decision of management of an entity may influence its financial position. Apart from analysis of measurement models applicable for property, plant and equipment and investment property and possible impact of use of fair value on presented assets and financial performance, the article presents results of a research relating to level of usage of this measure by companies listed on the Warsaw Stock Exchange.

Keywords

EN

fair value; fair value model; revaluation model; cost model; measurement of tangible; International Financial Reporting Standards

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Acta Universitatis Lodziensis. Folia Oeconomica
• Year: 2011
• Volume: 257

Dates

published

2011

Contributors

author

Frendzel, Maciej

Identifiers

URI

http://hdl.handle.net/11089/740