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Assets Held for Sale and Discontinued Operations – Evaluation of Liquidity – Determination of Ratio – or Necessity of Adjustment?

Author

Listed:
  • Grazyna Voss

    (University of Technology and Life Sciences, Poland)

  • Piotr Prewysz-Kwinto

    (Torun School of Banking, Poland)

Abstract

The change in the use of an asset results from economic conditions and requires that a company revalue the asset and adjusts its value by costs of sale or liquidation. The current value of the asset determined in that way influences the financial result of the company and enables the movement of value from non-current assets to current assets. This change has an impact on the evaluation of financial situation and financial ratios.The aim of this article is to describe principles of measurement and presentation of assets held for sale and application of financial analysis in order to assess risks by potential investors. The purpose of this work constitutes part of a wide-ranging discussion on the directions of changes in financial reporting and principles of effective investing.

Suggested Citation

  • Grazyna Voss & Piotr Prewysz-Kwinto, 2015. "Assets Held for Sale and Discontinued Operations – Evaluation of Liquidity – Determination of Ratio – or Necessity of Adjustment?," Eurasian Journal of Economics and Finance, Eurasian Publications, vol. 3(1), pages 13-21.
    • Handle: RePEc:ejn:ejefjr:v:3:y:2015:i:1:p:13-21
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