期刊名称：Zeszyt Naukowy Wyższej Szkoły Zarządzania i Bankowości w Krakowie
印刷版ISSN：1897-659X
电子版ISSN：2300-6285
出版年度：2013
期号：27
页码：1-13
语种：English
出版社：Wyższa Szkoła Zarządzania i Bankowości w Krakowie
摘要：This article focuses on the valuation of the components of the balance sheet at fair value. It shows the advantages and disadvantages of this method of valuation. The article includes a proposal to introduce some solutions to the currently prepared financial statements, which would help the reader to make a proper assessment of the economic and financial situation of an organization.
