Determinants of upward revaluations of property, plant and equipment while adopting IFRS for the first time. Evidence from Poland

The objective of the paper is to analyze the determinants of the occurrence and magnitude of upward revaluations of property, plant and equipment while adopting IFRS first time. The determinants have been considered within the following three groups: capacity of upward revaluations, economic and per...

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Bibliografische gegevens

Hoofdauteurs:	Andrzej Piosik, Lucyna Poniatowska
Formaat:	Artigo
Taal:	Inglês
Gepubliceerd in:	Rada Naukowa SKwP 2013-04-01
Reeks:	Zeszyty Teoretyczne Rachunkowości
Onderwerpen:	upward revaluation plant and equipment adopting IFRS first time aktualizacja wartości rzeczowe aktywa trwałe zastosowanie MSSF po raz pierwszy
Online toegang:	http://ztr.skwp.pl/gicid/01.3001.0003.0467
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