Wartość mniej godziwa - hierarchia wartości godziwej w sprawozdaniach finansowych w wybranych podmiotach branży deweloperskiej
Less-fair value - hierarchy of fair value in the financial statements of the selected entities of the development industry

Summary/Abstract: Purpose — Analysis of disclosures referring the fair value that are required by the IFRS 13, performed on the selected developer companies. Design/methodology/approach - The main data in the analysis comes from disclosures on the fair value hierarchy included in the consolidated financial statements. The research complies with the inductive approach. Findings - Increasing the quantity of information about fair value according to the IFRS 13 does not result in enhancing the quality of information about assumptions made in the fair value measurement process. Originality/value — The article presents the results of the assessment of quality of information about fair value hierarchy. Data comprises of the financial statements of developers, thus the results refers to the non- financial assets. The results contradict the assumptions of long-awaited IFRS that was intended to arrange the rules of fair value measurement.

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