Zasady wyceny należności kredytowych w bankach w świetle regulacji MSR
MSSF / Valuation rules of receivables credit in banks on the basis of IAS/IFRS

Summary/Abstract: In accordance with International Accounting Standards credit receivables are classified as financial assets, which in turn justifies the application of the rules of recognition and measurement and presentation of financial statements in accordance with rules applicable to financial instruments (use of IAS 32 and 39 and IFRS 7 and 9). Polish banks, preparing financial statements in accordance with IAS, apply the rules of valuation and recognition in the financial statements receivables and their adjustments – write-downs for impairment, as defined by the rules of IAS, but only in matters not regulated based on standards within countries. The purpose of the article is to present the rules for the valuation of financial assets – credit receivables – in banks under the applicable regulations of IAS / IFRS and some existing divergences under national law. The article uses the national literature in this field and the acts of law, and applied the method of analysis and critical evaluation of literature and of the existing legislation. The conclusions are presented at the end. The article could be instructive not only for chief accountants of banks, but also for the management of banks.

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