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Rzetelność wartości godziwej w procesie księgowego rozliczania połączeń metodą nabycia – wyzwanie współczesnej rachunkowości

100%
Maruszewska E. W.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
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vol. 1
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issue 1
293-301
EN
The main objective of business combinations accounting is to provide information about the fair value of acquired assets and liabilities. Fulfillment of that aim should be measured based on reliability of information provided. Reliability requires a great deal of care at every stage of valuation process because of complicated nature of acquisitions and the multiplicity of methods allowed for fair value estimation.
2
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Wartość godziwa czy koszt historyczny jako podstawa wyceny nabytej wartości firmy

100%
Cieciura M.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
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vol. 1
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issue 1
217-224
EN
Measurement of events and processes which take place in an economic unit is one of the main attributes of financial accountancy system. In the article, author compared the problem of balance valuation of goodwill which bases on a historical cost and fair value. For this purpose, two different ways of accounting that component of assets were characterized and analyzed. As a result, individual attitude to a process of calculating the level of goodwill usage was suggested, what should generate through financial accountancy system useful economical information.
3
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Wartość godziwa a nadrzędne zasady rachunkowości

100%
Mazur A.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
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vol. 1
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issue 1
303-313
EN
Compliance with the main accounting principles and the detailed rules of valuation and measurement of the financial result is necessary for the reporting about companies’ real condition. Those detailed rules should be consistent with the main principles, unless the accounting law states something else. Applying the fair value to the financial statement according to the IFRS and the Polish accounting law makes the main accounting principles, especially: accrual, matching, prudence and historical cost principles unfulfilled. This inconsistency appears especially when the changes of the fair values should be recognized as revenues and costs. Such a situation may be a sign of the next step of the accounting evolution.
4

FIXED ASSETS FAIR VALUE - PRACTICAL PROBLEMS WITH IMPLEMENTATION AND INTERPRETATION (Wartosc godziwa a wartosc historyczna srodkow trwalych - praktyczne problem w ich stosowaniu i interpretacji)

100%
Zawadzki K.
Contemporary Economics
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2009
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issue 2(10)
49-61
EN
The article presents practical problems with implementation of fixed assets fair value during the acquisition processes. This has influence on the financial statements making and their research by accouters and auditors. In the article, the author would like to find the solution, how the fair value can be used on valuation of fixed assets and which method of it is better during the financial crisis period.
5

RESPONSIBILITY OF BANK ACCOUNTING FOR GLOBAL FINANCIAL CRISIS? (Odpowiedzialnosc rachunkowosci bankowej za globalny kryzys finansowy?)

80%
Gostomski E., Podurgiel A.
Pieniądze i Więź
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2010
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vol. 13
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issue 1(46)
139-143
EN
The authors of the article examine the issue of share responsibility of accounting policies for the current global financial crisis. They focused on the method recommended by the International Accounting Standards- of valuation of financial assets due to market value. However during the financial turmoil is not a good expression of the financial assets' real value. During the bull market it would lead to higher financial performance, and during the bear market it requires the creation of write-offs on depreciating assets and demonstrates drastic losses in financial institutions. Better solution would be to adopt the average market value of the 6 - 12 months period preceding the balance-sheet date.
6
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Przesłanki i ograniczenia stosowania wartości godziwej w regulacjach rachunkowości

80%
Przemysław M.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
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vol. 1
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issue 1
55-66
EN
The great controversy of fair value measurement in financial reporting could be explained in terms of accounting theory orientations. Critique of fair value is often made from the position of transaction (information) school of accounting, whereas it represents the value school. The true difference between opponents seems to stem from their trust in accounting and the accounting system efficiency as a tool to overcome information asymmetry between managers and equity owners. The arguments against fair value refers to (1) the process of valuation and (2) the consequences of fair value. The process of fair valuation could be a source of material risk, but it may be outweighed by the financial reports users benefits.
7

Metodologicheskie problemyi uchyota obestseneniya osnovnyih sredstv

61%
Rura O. V.
Mekhanizm Rehuluvannya Economiky
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2013
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vol. 2 (60)
79-87
EN
In response to the financial crisis, unstable political and economic situation, the actual cost price of fixed assets does not necessarily reflect their real value. Financial accounting procedure, which takes place on the date of reporting and is designed to reflect the impairment of fixed assets at the balance sheet date, is reduced (recovery) utility. The main problems associated with its application in Ukraine are: calculation of recoverable amount; choice of discount rate; distribution of the amount of impairment loss between the assets group, generating cash flow. The testing procedure for the depreciation of assets is complex, requires more work and special knowledge. Many of the indicators are based on subjective evaluations and professional judgment, which can lead to errors and abuse reporting. Overcoming these problems must be based on an integrated problem solving organizational, methodological and methodical nature.
8

LEGISLATÍVNA ÚPRAVA OHODNOCOVANIA CENNÝCH PAPIEROV SI VYŽADUJE ODBORNÚ EKONOMICKÚ DISKUSIU

61%
Hrvoľová B.
Ekonomický časopis (Journal of Economics)
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2005
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vol. 53
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issue 2
198-211
EN
The approval of the 431/2002 Accounting Act, particularly § 27, which introduced the term fair value, increased the interest in the topics related to financial securities evaluation among the broad specialized public in Slovak Republic. Besides the above-mentioned 431/2002 Accounting Act, the securities evaluation is treated by another legal norm – Ministry of Justice Statement No. 492 from August 23, 2002 concerning the setting of the general asset value, which is compulsory for the judge experts and others legal norms. The above-mentioned legal norms use different categories concerning securities evaluation issues that moreover differ from the one used by the theory. Besides, the categories are inaccurate, not positive and in some cases even incorrect. Therefore the professional discussion is very important.
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