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