Aktualizacja wartości aktywów w warunkach kryzysu gospodarczego

Abstract

Revaluation of assets in an economic crisis. The subject of consideration in this chapter is the material accounting policy tools that can be and are used in an economic crisis. In particular, consideration is given to the revaluation of assets, including impairment losses. The aim of the chapter is to present the possibility of creating the image of a company by means of asset impairment losses, which are material tools of accounting policy. The issues presented show the significance importance of accounting policy tools in the process of creating the value of assets and the financial result. On the basis of a case study, the possibilities of influencing the value of receivables and the profit by choosing the method of determining the value of write-downs in accordance with the intention of the decision-maker are indicated. The considerations carried out may become a premise for further research aimed at showing the mutual impact of the choice of accounting policy tools on the asset and financial position of a company and, consequently, on its image and perception by stakeholders.