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PL EN

Journal

Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego

2011 | 1 | 1 | 281-292

Article title

Przesłanki wyboru zasad wyceny wartości bilansowej składników majątkowych – wybrane problemy

Authors

Małgorzata Kamieniecka

Selected contents from this journal

Title variants

EN
SOME CRITERIONS OF THE PRINCIPLES OF VALUATIONOF BALANCE SHEET ASSETS - SELECTED PROBLEMS

Languages of publication

PL

Abstracts

EN
The paper deals with one of the most difficult areas of accounting - the valuation of assets. At the outset, reference was made to the basic concepts such as value and objectivity. Then the review of the categories used in the valuation process was made. The author drew attention to the defects and advantages of the different principles of valuation, mainly pricing at historical cost and fair value.

Keywords

EN

Publisher

Wydział Zarządzania - Uniwersytet Gdański

Journal

Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego

Year

2011

Volume

1

Issue

1

Pages

281-292

Physical description

Contributors

author
Małgorzata Kamieniecka
The paper deals with one of the most difficult areas of accounting - the valuation of assets. At the outset, reference was made to the basic concepts such as value and objectivity. Then the review of the categories used in the valuation process was made. The author drew attention to the defects and advantages of the different principles of valuation, mainly pricing at historical cost and fair value.
  • Uniwersytet Marii Curie-Skłodowskiej w Lublinie, Wydział Ekonomiczny, Instytut Ekonomii i Finansów, Zakład Rachunkowości

References

Document Type

Publication order reference

Identifiers

YADDA identifier

bwmeta1.element.desklight-d1b16144-cdaa-4a0b-b6c2-b04649d06b7d
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