- Tytuł:
-
Kwalifikacja i wycena ulepszeń środków trwałych dla potrzeb sprawozdawczości finansowej
Classification and measurement of improvements of tangible assets for financial reporting purposes - Autorzy:
-
Buk, Halina
Chrobak, Gracjan - Powiązania:
- https://bibliotekanauki.pl/articles/587736.pdf
- Data publikacji:
- 2014
- Wydawca:
- Uniwersytet Ekonomiczny w Katowicach
- Tematy:
-
Sprawozdawczość finansowa
Środki trwałe
Financial reporting
Fixed assets - Opis:
- The carrying value of tangible assets cha nges over time. As a rule, downward ad- justments of their original valuation from the use of property, plant and equipment in the production process, or in the provision of serv ices can be observed. Depreciation of the fixed assets followed by their physical cons umption accelerate economic activities initi- ated by competitors offering more technolo gically advanced products. An attempt to prevent this negative phenomena may be improvement work taken by an entity. Mod- ernization activities are intended to lead to an increase in the value in use of an asset, which should be reflected in a growth in economic benefits derived from its continued use, or in increase in its market 'attractiveness' of the sale.
- Źródło:
-
Studia Ekonomiczne; 2014, 190; 19-30
2083-8611 - Pojawia się w:
- Studia Ekonomiczne
- Dostawca treści:
- Biblioteka Nauki
Artykuł