| Autor: Ewa Engelgardt | 141 |
Strony: 141-155
pełen tekst
THE SIGNIFICANCE OF FAIR VALUE IN THE PROCESS OF VALUE ESTIMATE
Summary
The article presents the essence of accounting as a process of economic value estimate in the course of business activity. Moreover, it mentions and briefl y specifi es the basic factors affecting the value, including the estimate methods of unit assets and liabilities. The author pays particular attention to fair value, its essence, advantages, disadvantages, as well as its potential practical application.
pełen tekstTHE SIGNIFICANCE OF FAIR VALUE IN THE PROCESS OF VALUE ESTIMATE
Summary
The article presents the essence of accounting as a process of economic value estimate in the course of business activity. Moreover, it mentions and briefl y specifi es the basic factors affecting the value, including the estimate methods of unit assets and liabilities. The author pays particular attention to fair value, its essence, advantages, disadvantages, as well as its potential practical application.