Ustalanie wartości głównym posłaniem rachunkowości
Value determination as the main objective of accounting

Summary/Abstract: Globalization process that is currently taking place in world economy is redirecting our accounting system towards the use of world solutions in the area of assets and equity valuation. A characteristic element of these solutions is the fair value method of valuation. It seems that thus defined basis of valuation is an attempt to make accounting valuation more objective and market-based, which makes it more relevant to the needs of financial statements users. However, it creates circumstances which need to be analyzed in order to examine the fair value method of accounting valuation in an objective manner.

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