Wpływ przyjętego modelu wyceny aktywów i zobowiązań na wartość bilansową przedsiębiorstwa
The influence of the used model of assets and liabilities valuation on the balance-sheet value of enterprise

Summary/Abstract: The article deals with the issue of measurement of balance-sheervalueof company in terms of balance-sheetvaluation of assets and liabilities. The objective of this paper is to present the influence of the used model of assets and liabilities valuation on the balance-sheet value of enterprise. Changes in accounting especially in the area of balance-sheet valuation associated with the use of fair value to measure assets and liabilities cause that changes the information content of balance-sheet value of company. The method of critical analysis of literature and accounting standards were used to prepare this article.

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