Dyskusyjne metody ustalania i prezentacji wartości według Międzynarodowych Standardów Sprawozdawczości Finansowej
Discussion methods of value determination and presentation according to International Financial Reporting Standards

Summary/Abstract: The development of value based accounting entails the twilight of conservative accounting and changes in basic paradigms of accounting. The balance sheet approach in contemporary accounting has resulted in the need for proper valuation of net assets and provision of information on current benefits flowing from exploitation of capital. It is difficult to predict the ultimate shape of accounting of the 21 century, but – in the author’s opinion – a qualitative change is now taking place in the basic function of accounting and in its principles and methods.

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