| Autor: Grażyna Michalczuk | 221 |
Strony: 221-230
pełen tekst
FAIR VALUE AS A TOOL OF INTANGIBLE ASSETS MEASUREMENT IN ACCOUNTING
Summary
The issue of economic measurement in accounting is becoming a more and more complicated process. It appears that valuation based on historical cost of purchase (construction) limits the possibility to recognize full internal potential of an entity. It concerns mainly intangible assets which determine real value of an enterprise.
The aim of this paper is an attempt to answer a question to what extent using fair value valuation allows better recognition of intangible assets as internal potential of an organization. The object of the analysis are solutions presented in IAS/IFRS.
pełen tekstFAIR VALUE AS A TOOL OF INTANGIBLE ASSETS MEASUREMENT IN ACCOUNTING
Summary
The issue of economic measurement in accounting is becoming a more and more complicated process. It appears that valuation based on historical cost of purchase (construction) limits the possibility to recognize full internal potential of an entity. It concerns mainly intangible assets which determine real value of an enterprise.
The aim of this paper is an attempt to answer a question to what extent using fair value valuation allows better recognition of intangible assets as internal potential of an organization. The object of the analysis are solutions presented in IAS/IFRS.