@misc{Kalnin_Zinaida_Realia_2005,
 author={Kalnin, Zinaida},
 year={2005},
 rights={Wszystkie prawa zastrzeżone (Copyright)},
 description={Prace Naukowe Akademii Ekonomicznej we Wrocławiu; 2005; nr 1082, s. 61-68},
 publisher={Wydawnictwo Akademii Ekonomicznej im. Oskara Langego we Wrocławiu},
 language={pol},
 abstract={The new Estonian Accounting Law and the accompanying Accounting Standards that enteredinto force in January 2003 changed the accounting principles of tangible assets considerably:- first of all, investment properties should be separated from the property, plant and equipment;- attention should be paid to the value of the tangible assets in the balance sheet.The most important change is the stepwise fading of the cost method that is replaced by the fairvalue method i.e the value by which the assets is exchangeable in a transaction of informed, interestedand independent parties.Whereas tangible assets are used for a long time and obtained decades ago, their value has tendencyto change. In order to present the used tangible asset in the balance sheet at the fair value,revaluation is necessary. Therefore tangible assets are accounted in the balance sheet in their fairvalue, from which the accumulated depreciation and the write-downs from the impairment of theasset are deducted. The goal of the revaluation is to account for the tangible assets used in the productionand administrative purposes in the value, which is the closest possible to their true value.Estonian companies face problems due to the fair value requirement if the market price of thetangible asset is not determinable. Especially many production enterprises are affected because thereis no demand for their assets in the market.},
 type={artykuł},
 title={Realia przeszacowania rzeczowych aktywów trwałych w przedsiębiorstwach Estonii},
}