Wartość dla biznesu i wartość godziwa jako alternatywne koncepcje wyceny dla potrzeb sprawozdawczości finansowej
Streszczenie
An objective of measurement is one of major problematic issues of current financial repor-
ting. Among different solutions there can be distinguished value to the business (deprival value)
and fair value – measurement concepts based on economic benefits expected from resources of an
entity. These approaches, though using different assumptions, allow for a presentation of economic
substance of assets and bring closer measurement to needs of financial information users.
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