Wartość godziwa czy koszt historyczny jako podstawa wyceny nabytej wartości firmy

Measurement of events and processes which take place in an economic unit is one of the main attributes of financial accountancy system. In the article, author compared the problem of balance valuation of goodwill which bases on a historical cost and fair value. For this purpose, two different ways of accounting that component of assets were characterized and analyzed. As a result, individual attitude to a process of calculating the level of goodwill usage was suggested, what should generate through financial accountancy system useful economical information.