Publication: Ujęcie i Wycena Aktywów w Oparciu o Polską Ustawę o Rachunkowości i MSR. Studia Przypadków
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Authors
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ASEM
Abstract
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ADAMIEC, Damian. Ujęcie i Wycena Aktywów w Oparciu o Polską Ustawę o Rachunkowości i MSR. Studia Przypadków = Recognition and Valuation of Assets Based on the Polish Accounting Act and IASs. Case Studies. Koordynator naukowy: KIEŁEK-WIĘCŁAWSKA, Ewelina. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 480-484. ISBN 978-9975-147-93-4 (PDF).
The article presents, in the form of case studies, issues covering selected aspects of assets, illustrating the approach in accordance with the application of the regulations resulting from the Polish Accounting Act and International Accounting Standards, (IASs) in matters relating to the recognition, valuation and depreciation of selected groups of assets. CZU: 657.422.1(438); JEL: M40, M41; DOI: https://doi.org/10.53486/issc2023.64
The article presents, in the form of case studies, issues covering selected aspects of assets, illustrating the approach in accordance with the application of the regulations resulting from the Polish Accounting Act and International Accounting Standards, (IASs) in matters relating to the recognition, valuation and depreciation of selected groups of assets. CZU: 657.422.1(438); JEL: M40, M41; DOI: https://doi.org/10.53486/issc2023.64
Keywords
International Auditing Standards, IAS, Polish accounting act, case study, depreciation, assets, valuation