PLMET:

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Title:

Reliable valuation of receivables the basis for credibility of the financial statements

Creator:

Ćwiąkała-Małys, Anna ; Łagowski, Paweł

ORCID:

0000-0001-9812-2118 ; 0000-0002-7126-0681

Subject and Keywords:

receivables ; write-downs ; Accounting Act ; liquidity ; reliability of financial statements ; revaluati

Abstract:

Receivables are one of the important elements that shape the value of assets. They are the determining factor of liquidity in the entity. The following study classifications receivables by time criterion, describes the valuation tool, together with the methodology for updating them from both national regulations and international standards. Write-downs are used to regulate the value presented in the financial statements and are intended to bring the receivables to the most reliable level.

Place of publishing:

Wrocław

Publisher:

E-Wydawnictwo. Prawnicza i Ekonomiczna Biblioteka Cyfrowa. Wydział Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego

Contributor:

Ćwiąkała-Małys, Anna. Red. ; Malarewicz-Jakubów, Agnieszka. Rec. ; Wrzosek, Stefan. Rec.

Date issued:

2020

Resource Type:

e-książka

Identifier:

ISBN 978-8366601-22-2 (druk) ; ISBN 978-8366601-23-9 (online)

DOI:

10.34616/23.20.095

Language:

pol ; eng

Relation:

(Finanse i Rachunkowość / Zakład Zarządzania Finansami Instytutu Nauk Ekonomicznych, ISSN 2451-3938 ; nr 6)

Is part of:

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Rights holder:

Copyright by Wydział Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego