Dylematy wyceny inwestycji w nieruchomości
Valuation of investment properties

Summary/Abstract: The article points out weaknesses and strengths as well as opportunities and threats related to valuation of investment properties based on two alternative models: fair value and historical cost. The analysis was based on Polish Accounting Act and International Accounting Standard no. 40. This paper also presents results of a survey of financial statements of 46 companies listed on Warsaw Stock Exchange, carried out to examine disclosures relating to investment properties.

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