基于波兰会计法案和国际会计准则的资产确认与估值。案例研究

Damian Adamiec
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引用次数: 0

摘要

本文以案例研究的形式介绍了涵盖资产选定方面的问题,说明了根据《波兰会计法》和国际会计准则(ias)产生的法规在与选定资产组的确认、估值和折旧有关的事项中的应用方法。
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Recognition and valuation of assets based on the polish accounting act and IASS. Case studies
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.
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