Purpose: The growing internationalization of the economies of individual countries, imposes on the national regulators the processes of harmonization and standardization in the accounting rules. The last 20-30 years, we have witnessed significant transformation of financial reporting of...

IAS 16 „Tangible fixed assets” is the basic standard governing the rules of accounting, valuation and presentation of tangible fixes assets. In terms of valuation, there are solutions for both initial valuation and valuation subsequent to initial recognition in this standard. When analysing...

One of the symptoms of the implementation of corporate social responsibility concept is taking into account environmental and social issues in business. It arises also, to some extent, from the environmental law regulations and the national and international strategies focus on the proecological...