- Tytuł:
- The use of fair value in measurement of non-current tangible assets by listed companies in Poland
- Autorzy:
- Frendzel, Maciej
- Powiązania:
- https://bibliotekanauki.pl/articles/658170.pdf
- Data publikacji:
- 2011
- Wydawca:
- Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
- Tematy:
-
fair value
fair value model
revaluation model
cost model
measurement of tangible
International Financial Reporting Standards - Opis:
- This paper presents measurement principles which can applied for non-current tangible assets by listed companies using IFRS and discusses how decision of management of an entity may influence its financial position. Apart from analysis of measurement models applicable for property, plant and equipment and investment property and possible impact of use of fair value on presented assets and financial performance, the article presents results of a research relating to level of usage of this measure by companies listed on the Warsaw Stock Exchange.
- Źródło:
-
Acta Universitatis Lodziensis. Folia Oeconomica; 2011, 257
0208-6018
2353-7663 - Pojawia się w:
- Acta Universitatis Lodziensis. Folia Oeconomica
- Dostawca treści:
- Biblioteka Nauki
Artykuł