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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
|
2011
|
vol. 1
|
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.
2
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Koncepcje wyceny „wartości firmy” a wiarygodność sprawozdania finansowego

80%
Remlein M.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
|
2011
|
vol. 1
|
issue 1
351-359
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
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