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  1. 1 Olsztyn Economic Journal

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  1. 1 Rogowska E.

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  1. 1 2011

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Investment Property in the Polish Accounting Act and in International Accounting Standards

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Rogowska E.
Olsztyn Economic Journal
|
2011
|
vol. 6
|
issue 1
109-119
EN
The article tackles the issue of investment property in International Accounting Standards and in the polish Accounting Act. It describes the importance of applying the IAS in the view of clarity of financial statements. The main part of the article focuses on the definition, initial recognition and subsequent measurement of investment property. The article describes the differences and similarities between the polish Accounting Act and the IAS in the case of investment property. The most important difference is due to the fact that the polish Accounting Act does not allow the use of the revaluation cost model. The Accounting Act does not separate the definition of investment property from investment in general and does not supply solutions for valuation of property acquired for non-monetary assets.
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