Koszt historyczny czy wartość godziwa – dylematy wyceny w rachunkowości
Historical cost or fair value – valuation dilemmas in accounting

Summary/Abstract: The article presents advantages and disadvantages of two basic approaches to valuation of assets and liabilities – historical cost and fair value. Emphasis has been put on role of fair value in international regulations, methodology for its measurement and impact of its implementation on the form and content of financial statements. In the final part of the article the author presents a new approach to valuation and a new layout of the balance sheet and income statement.

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