Realia przeszacowania rzeczowych aktywów trwałych w przedsiębiorstwach Estonii - Lower Silesian Digital Library

Skip to main menu
Skip to search engine
Skip to content
Skip to footer

Realia przeszacowania rzeczowych aktywów trwałych w przedsiębiorstwach Estonii

Download

Title: Realia przeszacowania rzeczowych aktywów trwałych w przedsiębiorstwach Estonii

Title in english:

Problems of Revaluation of Tangible Assets in Estonian Companies

Creator:

Kalnin, Zinaida

Description:

Prace Naukowe Akademii Ekonomicznej we Wrocławiu; 2005; nr 1082, s. 61-68

Abstrakt:

The new Estonian Accounting Law and the accompanying Accounting Standards that enteredinto force in January 2003 changed the accounting principles of tangible assets considerably:- first of all, investment properties should be separated from the property, plant and equipment;- attention should be paid to the value of the tangible assets in the balance sheet.The most important change is the stepwise fading of the cost method that is replaced by the fairvalue method i.e the value by which the assets is exchangeable in a transaction of informed, interestedand independent parties.Whereas tangible assets are used for a long time and obtained decades ago, their value has tendencyto change. In order to present the used tangible asset in the balance sheet at the fair value,revaluation is necessary. Therefore tangible assets are accounted in the balance sheet in their fairvalue, from which the accumulated depreciation and the write-downs from the impairment of theasset are deducted. The goal of the revaluation is to account for the tangible assets used in the productionand administrative purposes in the value, which is the closest possible to their true value.Estonian companies face problems due to the fair value requirement if the market price of thetangible asset is not determinable. Especially many production enterprises are affected because thereis no demand for their assets in the market.

Publisher:

Wydawnictwo Akademii Ekonomicznej im. Oskara Langego we Wrocławiu

Place of publication:

Date:

Resource Type:

Resource Identifier:

oai:dbc.wroc.pl:128908

Language:

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.

Group publication title:

Prace Naukowe Akademii Ekonomicznej im. Oskara Langego we Wrocławiu

Object collections:

Last modified:

Dec 2, 2024

In our library since:

Dec 2, 2024

Number of object content hits:

0

All available object's versions:

https://dbc.wroc.pl/publication/167458

Show description in RDF format:

Show description in OAI-PMH format:

Prace Naukowe Akademii Ekonomicznej im. Oskara Langego we Wrocławiu

Edition name	Date
Realia przeszacowania rzeczowych aktywów trwałych w przedsiębiorstwach Estonii	Dec 2, 2024

Citation style:

Chicago ISO690 APA IEEE Harvard

Contact details

Address

Wrocław University of Science and Technology (Coordinator)
Library of Wrocław University of Science and Technology
Wybrzeże Wyspiańskiego 27
50-370 Wrocław, Poland

Phone

(+48) 71-320-38-30
(+48) 71-320-47-50

E-Mail

Visit us!

https://biblioteka.pwr.edu.pl/

This page uses 'cookies'. More information