Fair value as the category of financial instruments valuation in the food economy enterprises
2004
Nadolna, B. (Akademia Rolnicza, Szczecin (Poland). Katedra Finansow i Rachunkowosci)
Establishing of the financial instrument value, at obligatory pricing by accounting law, imposes use of financial engineering. The goal of the accurate measurement in accounting is obtaining a truthful and precise picture. The use of this accounting principle concerning financial instruments aims at their valuation as the balance-sheet day according to the fair value or the adjusted cost of purchase (amortized cost). The article deals with presentation of the basic category of financial instruments valuation under Polish act - fair value. This method fully corresponds with the concept of current value which may be obtained from an active market
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