Wartość godziwa jako parametr wyceny inwestycji w spółkach deweloperskich z rynku londyńskiego i warszawskiego

Abstract

An article relates to possibilities of preparation of accounting policies in relation to financial and nonfinancial investments and their impact on financial statements. After discussion of main problematic issues relating to measurement at fair value, there presented the results of own research on the use of fair value by real estate development companies listed on London Stock Exchange and Warsaw Stock Exchange.