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The use of fair value in measurement of non-current tangible assets by listed companies in Poland

Object's details: The use of fair value in measurement of non-current tangible assets by listed companies in Poland

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Provider:Repozytorium Uniwersytetu Łódzkiego

Description

Title:
The use of fair value in measurement of non-current tangible assets by listed companies in Poland
Creator:
Frendzel, Maciej
Description:
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.
Object availability:
free access
Date:
2012.06.13;
2011
Type:
Article
Language:
English
Format:
application/pdf
Publisher:
Wydawnictwo Uniwersytetu Łódzkiego
Relation:
Acta Universitatis Lodziensis, Folia Oeconomica;
Subject:
fair value;
fair value model;
revaluation model;
cost model;
measurement of tangible;
International Financial Reporting Standards
Identifier:
0208-6018;
http://hdl.handle.net/11089/740
Data provider:
Repozytorium Uniwersytetu Łódzkiego

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