Wartość godziwa w przewidywaniu kryzysu jednostki gospodarczej
Fair Value in predicting a crisis of a company

Summary/Abstract: Financial statements data based on historical cost have a limited ability to indicate a threat of crisis because of its reference to the past and not to the present time. Therefore an additional valuation of assets and liabilities based on their fair values would be useful in indication of crisis, especially one resulting from market conditions. However, it is important to remember about problems with the fair value measurement.

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