Wartość godziwa a nadrzędne zasady rachunkowości

• Authors: Alicja Mazur

Title variants

EN

FAIR VALUE AND THE ACCOUNTING PRINCIPLES

• Languages of publication: PL

Abstracts

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.

Keywords

EN

ACCOUNTING; FAIR VALUE

• Publisher: Wydział Zarządzania - Uniwersytet Gdański
• Journal: Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
• Year: 2011
• Volume: 1
• Issue: 1
• Pages: 303-313

Contributors

author

Alicja Mazur

• Uniwersytet Ekonomiczny we Wrocławiu, Katedra Rachunkowości Finansowej i Kontroli