Wykorzystanie wartości godziwej w wycenie środków trwałych w regulacjach MSR nr 16 oraz MSS F nr 13
The Use of Fair Value in the Valuation of Fixed Assets in the Regulations of IAS 16 and IFRS 13

Summary/Abstract: Purpose – The purpose of the article is to indicate the possibility of the use of fair value in the valuation of fixed assets, to present the principles and problems relating to the recognition and measurement of fixed assets in the regulation of the International Accounting Standards – IAS 16 and IFRS 13, to realize the importance of the differences that exist between the provisions of national and international this regard. The issue of valuation of assets gained importance as more and more companies operating on the Polish market, it is obliged to recognizing economic events in accordance with International Accounting Standards, whether it’s because of the law, or because of the capital ties with foreign companies. Design/Methodology/approach – The article uses the national literature in this area and legislation. Used method of analysis. Findings – The article is an attempt to demonstrate that the fair value is now a very important parameter of valuation. It is a measure used in the valuation of assets at initial recognition and at the balance sheet date. Fair value is also used in the valuation of fixed assets on the basis of IAS 16. Understanding the principles and techniques of fair value is therefore a priority for entities applying the regulations of the International Accounting Standards Board. Originality/value – The indication in the article range of use of fair value in the valuation of fixed assets and the existing differences in this respect in the context of the regulations of national and international accounting.

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