Problemy wyceny bilansowej aktywów finansowych według krajowego prawa o rachunkowości
Dilemmas of financial assets measurement in financial statements prepared in accordance with domestic accounting regulations

Summary/Abstract: Purpose - to analyse domestic accounting regulations on financial assets measurement and assess regulation consequences in accountants practice. Design/Methodology/Approach - literature review, regulation analysis, financial reports content analysis. Findings - the incoherence of current domestic regulations leads to more discrepancies in financial statements — in the context of harmonisation, standardization and pressure for high quality financial information. Originality/Value - the problem is known in practice but not presented in the domestic literature.

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