Wartość dla biznesu i wartość godziwa jako alternatywne koncepcje wyceny dla potrzeb sprawozdawczości finansowej

Abstract

An objective of measurement is one of major problematic issues of current financial repor- ting. Among different solutions there can be distinguished value to the business (deprival value) and fair value – measurement concepts based on economic benefits expected from resources of an entity. These approaches, though using different assumptions, allow for a presentation of economic substance of assets and bring closer measurement to needs of financial information users.