Przekształcenie sprawozdania finansowego w procesie ustalania wartości jednostki gospodarczej
Transformation of financial statement in valuation of enterprise processing

Summary/Abstract: The traditional financial statement is the retrospective report preper according to prudence principle where the shareholders'equity not represents shareholder value. The retrospective financial statement can be convert into report which presents shareholder value. One of the elements of such financial statement trans- formation is measurement of assets and liabilities at fair value and applying the internally generated goodwill. The paper covers the analysis of obligatory model of financial statement according to proposed by IASB and FASB changes.

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