Nieruchomości inwestycyjne – wycena i przekwalifikowanie w świetle prawa bilansowego
Investment properties – measurement and reclassification in the light of accounting law

Summary/Abstract: The definition of investments found in the Polish accounting law constitutes the basis to identify and classify investment assets in a business unit. According to the definition in accounting, the subject of investment could be both financial and non-financial assets. The topic of the following paper are properties as tangible investments. The main aim of the article is to outline the problem of identifying, classifying and reclassifying of investment properties. It is a very important issue from the diligence point of view when considering an asset−financial situation and financial result of a given business unit. An incorrect classification of properties can impact significantly the quality of financial statement.

• Details
• Contents