Niektóre aspekty teoretycznych i praktycznych zagadnień wyceny w rachunkowości

The paper presents some aspects of the theoretical and practical basic issues of valuation in accounting. The major part of the paper describes the known methods (principles) of valuation accepted in accounting. It also gives a general assessment of how useful the solutions discussed are. Widening its scope, the paper turns to consider accounting valuation in business practice, with reference to the trends in valuation introduced by the amendments to accountancy law concerning especially fair value as a measurement category. There were also described criteria of classification of the principles accounting valuation as determiners of their different application in business area of entity.