Prowizje rozliczane według efektywnej stopy procentowej − prezentacja, ewidencja i sposób ujmowania w sprawozdaniu pozycji walutowej
Charges accounted for using effective interest rate-presentation, recording and recognition of foreign currency position in the financial statement

Summary/Abstract: Valuation of credit using effective interest rate results in credit charge becoming an element of the capital − interest flow. Foreign currency credit charges are accounted for using the amortised cost method and its effect on the balance- sheet is spread over the whole credit agreement period. This results in a change in the approach to foreign currency risk management and foreign currency position determination. The article shows possible ways of solving this problem.

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