Dylematy wyceny inwestycji niefinansowych

Anna Kuzior
Katedra Rachunkowości, Uniwersytet Ekonomiczny w Katowicach
Kuzior, Anna (Katedra Rachunkowości, Uniwersytet Ekonomiczny w Katowicach)
Dylematy wyceny inwestycji niefinansowych
Dilemmas of non – financial investments measurement
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2014, vol., nr 106, s. 5-19


The article presents problems concerning non – financial investments, their range, classification and measurement based on Polish accounting law. Possibilities of initial value calculations of different groups of investments were presented. The rules of measurement after initial recognition as well as the depreciation of investment property were described here. The valuation models used at the balance sheet date were depictured – historical cost model, fair value model and lower price model. External and internal indications of impairment as well as the procedure of tests for impairment were described in the article. Problems of operational and investment assets reclassification were mentioned. Treatment and allocation of results of valuation and selling non – financial investments were presented. The rules of gains and losses presentation in an income statement were criticized.