| Autor: Waldemar Gos, Paweł Petrykowski | 95 |
Strony: 95-108
pełen tekst
USEFULNESS OF RESOUCES VS. ASSETS AND LIABILITIES VALUATION
Summary
The goal of this paper is to outline the substantial aspects of resource usefulness starting from the current standards for valuating assets and liabilities, i.e. resources and rights to them. To achieve that the article presents:
– general rules for measurement the value of assets and liabilities,
– fundamental aspects of usefulness as an economic notion, with special interest put on final usefulness,
– possible consequencies of including usefulness to valuate assets and liabilities, on an accounting system.
pełen tekstUSEFULNESS OF RESOUCES VS. ASSETS AND LIABILITIES VALUATION
Summary
The goal of this paper is to outline the substantial aspects of resource usefulness starting from the current standards for valuating assets and liabilities, i.e. resources and rights to them. To achieve that the article presents:
– general rules for measurement the value of assets and liabilities,
– fundamental aspects of usefulness as an economic notion, with special interest put on final usefulness,
– possible consequencies of including usefulness to valuate assets and liabilities, on an accounting system.