Article 2017
Authors / editors: Dawid Obrzeżgiewicz
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The aim of paper is to present methods of recognizing the effects of valuation of biological assets in progress at historical cost and at fair value in the financial statements. Design/methodology/approach – The paper uses the method of critical analysis of literature …
DOI: 10.18276/frfu.2017.88/1-34 · ISSN: 2450-7741
Article 2016
Authors / editors: Jan Konowalczuk, Tomasz Ramian
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – Purpose of the publication is to present the methodological aspects of the use of the category of fair value for the valuation of the company equity rights in Poland. Against the background of institutional and legal solutions developed and used in the US, the paper inc…
DOI: 10.18276/frfu.2016.4.82/2-34 · ISSN: 2450-7741
Article 2016
Authors / editors: Dawid Obrzeżgiewicz
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
The aim of paper is to estimate the valuation of plant production in progress in the course of using the method of real options and to compare the results of the valuation using the discounted cash flow. In addition, consideration will be the usefulness of the measurement by usin…
DOI: 10.18276/frfu.2016.4.82/1-53 · ISSN: 2450-7741
Article 2016
Authors / editors: Aneta Wszelaki
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
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 Stan…
DOI: 10.18276/frfu.2016.4.82/1-45 · ISSN: 2450-7741
Article 2016
Authors / editors: Magdalena Głębocka
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – A condition of providing business is to have a capital, which has a appropriate structure and value. Owners’ equity provides a stable source of funding and to determine the strength of the profitable company. The owners of equity are interested in obtaining information …
DOI: 10.18276/frfu.2016.4.82/1-05 · ISSN: 2450-7741
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