Wybrane problemy stosowania wyceny w wartości godziwej do wyceny bilansowej
Selected aspects of applying valuation at fair value to balance sheet valuation

Summary/Abstract: Fair value has been considered as a optimal pricing category, thanks to which a unit will be provided with information useful in the decision making process. By applying fair value accounting becomes more relevant, current and useful. Choosing the right method of measurement of enterprise resource requires knowledge of an enterprise, recipients of information and the purpose of their use. The main objective of this article is to analyze the use of fair value as the optimal method of valuation of selected resources of companies in Polish and international legislation. Valuation is a research area in the article. An analysis of literature and the method of deduction were used to write the article.

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