{"title":"基于波兰会计法案和国际会计准则的资产确认与估值。案例研究","authors":"Damian Adamiec","doi":"10.53486/issc2023.64","DOIUrl":null,"url":null,"abstract":"The article presents, in the form of case studies, issues covering selected aspects of assets, illustrating the approach in accordance with the application of the regulations resulting from the Polish Accounting Act and International Accounting Standards, (IASs) in matters relating to the recognition, valuation and depreciation of selected groups of assets.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"2 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Recognition and valuation of assets based on the polish accounting act and IASS. Case studies\",\"authors\":\"Damian Adamiec\",\"doi\":\"10.53486/issc2023.64\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The article presents, in the form of case studies, issues covering selected aspects of assets, illustrating the approach in accordance with the application of the regulations resulting from the Polish Accounting Act and International Accounting Standards, (IASs) in matters relating to the recognition, valuation and depreciation of selected groups of assets.\",\"PeriodicalId\":338840,\"journal\":{\"name\":\"Provocările contabilității în viziunea tinerilor cercetători, editia VII\",\"volume\":\"2 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-06-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Provocările contabilității în viziunea tinerilor cercetători, editia VII\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.53486/issc2023.64\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.53486/issc2023.64","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Recognition and valuation of assets based on the polish accounting act and IASS. Case studies
The article presents, in the form of case studies, issues covering selected aspects of assets, illustrating the approach in accordance with the application of the regulations resulting from the Polish Accounting Act and International Accounting Standards, (IASs) in matters relating to the recognition, valuation and depreciation of selected groups of assets.