ISSN: 2450-7741
eISSN: 2300-4460
OAI
DOI: 10.18276/frfu.2016.4.82/2-35
Issue archive /
4/2016
Wycena przedsiębiorstw współfinansowanych ze środków Unii Europejskiej (wybrane problemy)
(Valuation of Companies Co-financed by the European Union (Selected Issues))
| Authors: | Małgorzata Kwiedorowicz-Andrzejewska |
| Keywords: | valuation EU grants rules of registration of subsidies irregularities of the grant |
| Whole issue publication date: | 2016 |
| Page range: | 8 (413-420) |
Abstract
Purpose – Presentation of selected problems of valuation of the company, whose creation or development was financed by the EU. The valuation of such companies appear, for example, the difficulties arising from the improper recognition of the impact of cash grants and recognition of depreciation of fixed assets in the books. Design/methodology/approach – Analysis of basic acts for the settlement of EU grants. Analysis of examples of valuations of companies co-financed from EU funds in Poland. Findings – Presentation of basic errors in the valuation of the company, the development of which is cofinanced from EU funds. Originality/value – In the literature there are very few studies on the valuation of companies financed with public funds. Despite the fact that many years Poland uses this type of aid, we have not yet developed clear guidelines for the presentation of grants in financial statements.
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