The use of fair value at the date of transition to IFRS by Polish listed companies – the results of the research
Journal Title: Zarządzanie i Finanse - Year 2015, Vol 13, Issue 4
Abstract
IFRS 1 requires companies to disclose in the first financial statements prepared in accordance with international standards, information related to the adoption at the transition date fair value. The study allowed the identification of criteria that guided this aspect of Polish entities listed at the time of the transition to IFRS.
Authors and Affiliations
Karolina Gościniak
Keywords
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