Dobrowolna wycena aktywów finansowych w wartości godziwej przez podmioty finansowe notowane na GPW w Warszawie
Voluntary measurement of financial assets at fair value by financial companies listed on the Warsaw Stock Exchange

Summary/Abstract: This article undertakes the issue of the valuation of financial assets at fair value in the context of the possibility of voluntary designation of such positions for such valuation. The fair value as a parameter of measurement allows for the reflection in the financial statements of the current market price and therefore falls within the direct measurement of the economic benefits assumed in the definition of assets. The aim of this article is to discuss the possibility of the voluntary designation of financial assets to fair value measurement and to present the results of the research on the use of this possibility by the financial entities listed on the Warsaw Stock Exchange. The study indicates that, despite the possibility of using the fair value for the financial assets by banks and other financial entities, these companies in a limited way use it, although they have a significant share of financial assets in the total of assets. For the purposes of the article a critical analysis of literature and accounting regulations was made, analyzing with statistical methods the data from the financial statements of the financial entities listed on the Warsaw Stock Exchange.

• Details
• Contents