Zakres i techniki ustalania wartości godziwej według MSR/MSSF i ustawy o rachunkowości
The scope and techniques of fair value estimation in IFRS and Polish Accounting Act

Summary/Abstract: According to Polish Accounting Act and International Financial Reporting Standards (IFRS) fair value has been applied as a compulsory or alternative basis for the valuation of most financial statement’s elements. The purpose of this paper is to present applications for fair value, especially in accounting for business combinations, where it is most widely used. The paper analyses the allowed methods and techniques that could be used to estimate fair value for assets and liabilities and determines the order and importance of these methods and techniques which ensure proper and reliable valuation used in financial reporting.

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