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Autor: Joanna Wiśniewska 225
Strony: 225-235
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The main problems of a company fixed assets’ measurement

Summary
In spite the methodology existed, the measurement of a company fixed assets is not easy process. There are many reasons of such situation, e.g.: diversity of fixed assets’ components, complicated character of expenditure, changes in external and internal company’s environment. The main aim of the article is to present some problems which occur when particular methods and indicators of fixed assets estimation are used.