Valuation of fixed assets according to Polish and International Accounting Standards (Wycena rzeczowych aktywow trwalych wedlug krajowych i miedzynarodowych standardow rachunkowosci)

In the globalization time, the increasing trend of wide access to comprehensive financial information resulting from the growing information needs of users necessitates the verification of the information content of financial statements leading to increased reliability and comparability of financial statements. The article takes issues of valuation of tangible fixed assets in accordance with the Polish and International balance law. In the empirical part, the article examines the methods of valuation of assets used by WIG20 companies listed on the Warsaw Stock Exchange and companies listed simultaneously on the U.S. and European Stock Exchanges.