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Wartość informacyjna bilansowej wyceny kredytów w warunkach globalnego kryzysu finansowego

100%
Wiszniowski E.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
|
2011
|
vol. 1
|
issue 1
415-424
EN
Planned changes to IFRS 9, which will take effect as per 2013, forecast two models for pricing financial instruments: the amortised cost and fair value. The article discusses the essence of the amortised cost, and provides evidence for the fact that its use does not result in overstatement of the carrying value of financial instruments and that financial result is estimated using the precautionary principle. The condition of measurement of amortised cost using the effective interest rate is based upon the knowledge of the likely cash flows from the ownership of a financial instrument. The discussed pricing model, as opposed to fair value, is free from the risk of value manipulation because it is based on the terms of the contract (loan agreement).
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