Utrata wartości środków trwałych zgodnie z Międzynarodowymi Standardami Sprawozdawczości Finansowej – artykuł dyskusyjny.
Impairment loss for tangible fixed assets in accordance with international financial reporting standards – disputable article

Summary/Abstract: This article shows that impairment loss for tangible fixed assets (according to IAS rules) should not be estimated on the basis of present value of futures cash flows. Impairment loss should be estimated on the basis of cost of acquisition and capacity of tangible fixed asset. On the basis of present value of futures cash flows only impairment loss for goodwill should be estimated (goodwill cost of acquisition equals present value of futures cash flows).

• Details
• Contents