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Critical Assessment of Valuation Methods of Investment Property (According to Polish Accounting Law and Ias/Ifrs)

Author

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  • Malgorzata Kamieniecka

    (Maria Curie-Sklodowska University in Lublin, Poland)

Abstract

The business entities in order to manage the free funds and to diversify business risks, carry out its diversification. For this purpose they invest in different types of assets, including investment property. It happens that the value of investment property is an important asset of the company. In such a situation, their proper recognition in accounting, and above all the adoption of an appropriate valuation method significantly affect the image of the unit presented in the financial statements. Both the Polish accounting law as well as IAS/IFRS allow the use of two alternative methods of valuation of investment properties: fair value model or cost model.

Suggested Citation

  • Malgorzata Kamieniecka, 2016. "Critical Assessment of Valuation Methods of Investment Property (According to Polish Accounting Law and Ias/Ifrs)," Managing Innovation and Diversity in Knowledge Society Through Turbulent Time: Proceedings of the MakeLearn and TIIM Joint International Conference 2016,, ToKnowPress.
    • Handle: RePEc:tkp:mklp16:901-902
    as

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