| Autor: Stanisław Hońko | 53 |
Strony: 53-68
pełen tekst
THE FAIR VALUE – PARAMETER OR THE CONCEPT OF VALUATION?
Summary
The article considers the current relevance of fair value. Presents the use of fair value under Polish accounting law and in IAS/IFRS. On this ground, author attempts to answer the question: is the fair value concept of or parameter of valuation? In the author’s opinion, the fair value measurement is rather a concept, which may indicate the use of different input data dependent on the subject of valuation.
pełen tekstTHE FAIR VALUE – PARAMETER OR THE CONCEPT OF VALUATION?
Summary
The article considers the current relevance of fair value. Presents the use of fair value under Polish accounting law and in IAS/IFRS. On this ground, author attempts to answer the question: is the fair value concept of or parameter of valuation? In the author’s opinion, the fair value measurement is rather a concept, which may indicate the use of different input data dependent on the subject of valuation.