Wycena usług długoterminowych i jej wpływ na wynik finansowy
Valuation of long-term contracts and its impact on the financial result of the enterprise

Summary/Abstract: Long-term construction contracts are the type of services that are governed by different regulations than other types of services. These regulations allow the possibility of valuation of these services according to two methods, whose applica-tion results in different values of the results of the unit as a whole. The effects of these changes have a significant impact on the financial result of the enterprise. Making them while observing the principle of continuity means that the entity may disclose different financial results, depending on the assumed risk of the service, without having to supply data for comparability.

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