Koncepcja skorygowanej ceny nabycia i jej wpływ na pozycje sumy bilansowej
The concept of amortized cost and its impact on balance sheet items of the sum of input

Summary/Abstract: National rules concerning accounting for financial assets and liabilities allow their valuation by the amount required or due, or by the amortized cost. The article discusses and describes these models and presents the possibility of creating an economical image of a unit by means of choosing appropriate valuation methods. Surveys conducted amongst accountants, managers and entrepreneurs show that the pricing model at amortized cost is rarely used in practice.

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