Title:

Utrata wartości środków transportu a ich umorzenie

Group publication title:

Prace Naukowe Akademii Ekonomicznej im. Oskara Langego we Wrocławiu

Title in english:

Means of Transport Depreciation

Creator:

Zabawa, Daniel

Description:

Prace Naukowe Akademii Ekonomicznej we Wrocławiu; 2005; nr 1082, s. 27-35

Abstrakt:

Nowadays it is hard to imagine running a business without a car. Most enterprises, mainly manufacturing and services companies, use vehicles in their operating activities, although not always they are entitled to property right of these assets. Means of transport became a group of assets so important that their value is separately presented in a balance sheet, regardless of the purpose that they are used for. In that case arise a problem of their valuation. Commonly used basis of valuation is the purchase price minus the depreciation. The value counted that way is not precisely equal to the market value of assets (or defined in Accounting Act net sales price, fair value), yet, according to true and fair view principle, should be at least similar. In practice however those two values differs significantly, not to say that sometimes they have nothing in common. The explanation of that discrepancy needs a detailed examination of solutions provided by the Accounting Act, concerning means of transport valuation and ways they are applied in enterprises. (original abstract)

Publisher:

Wydawnictwo Akademii Ekonomicznej im. Oskara Langego we Wrocławiu

Place of publication:

Wrocław

Date:

2005

Resource Type:

artykuł

Language:

pol

Relation:

Prace Naukowe Akademii Ekonomicznej im. Oskara Langego we Wrocławiu, Nr 1082 ; Rachunkowość krajów w drodze do Unii Europejskiej - utrata wartości aktywów

Rights:

Wszystkie prawa zastrzeżone (Copyright)

Access Rights:

Dla wszystkich w zakresie dozwolonego użytku

Location:

Uniwersytet Ekonomiczny we Wrocławiu

Coverage:

Projekt dofinansowany ze środków budżetu państwa, przyznanych przez Ministra Nauki w ramach Programu Społeczna odpowiedzialność nauki II.