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według wartości godziwych

English translation: at their fair value

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Polish term or phrase:według wartości godziwych
English translation:at their fair value
Entered by: Karol Kawczyński
Options:
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07:45 Sep 8, 2011
Polish to English translations [PRO]
Bus/Financial - Accounting
Polish term or phrase: według wartości godziwych
korekta wycena środków trwałych według wartości godziwych (korekta wartości firmy). By fair values?
tsering6
Poland
Local time: 04:35
at their fair value
Explanation:
hth

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Note added at 11 mins (2011-09-08 07:56:14 GMT)
--------------------------------------------------

http://www.capitalinternationalfunds.com/pdf/en/public/EEU_C...

Money market instruments will be valued at nominal value plus any accrued interest or using an amortised cost method, provided that this method of valuation ensures that such assets will be valued at their fair value as determined in good faith pursuant to the procedure established by the Board of Directors.

http://www.crowehorwath.net/uploadedFiles/UK/industries/Not_...

Fair Value
FRED 45 has many references to the term fair value which is defined as “The amount for which an asset could be exchanged, a liability settled, or an equity instrument granted could be exchanged between knowledgeable, willing parties in an arm‟s length transaction.”
The notes on the development of the FRED explain that “The Board discussed whether using a fair value would overstate the value of a donation where the entity is unable to exploit fully an asset and the equivalent service potential could be derived from a lower value asset. Being able to achieve the same service potential from a lower value asset might suggest that the value of the donated asset should be at the lower value. However, this [draft] Standard requires donated assets to be valued at their fair value. This reflects that the circumstances described above would rarely occur. In many cases, an entity would be able to sell the donated asset and if appropriate, purchase a cheaper asset with the equivalent service potential.”

http://connect.mcgraw-hill.com/sites/0077328787/student_view...

Assets acquired through the issuance of equity securities are valued at the fair value of the securities if known; if not known, the fair value of the assets received is used. Donated assets are valued at their fair value. (p. 515)

http://kpmgsk.lcc.ch/dbfetch/52616e646f6d49569aa90c859065cd0...
Selected response from:

Karol Kawczyński
Poland
Local time: 04:35
Grading comment
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +3at their fair value
Karol Kawczyński


  

Answers


6 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +3
at their fair value


Explanation:
hth

--------------------------------------------------
Note added at 11 mins (2011-09-08 07:56:14 GMT)
--------------------------------------------------

http://www.capitalinternationalfunds.com/pdf/en/public/EEU_C...

Money market instruments will be valued at nominal value plus any accrued interest or using an amortised cost method, provided that this method of valuation ensures that such assets will be valued at their fair value as determined in good faith pursuant to the procedure established by the Board of Directors.

http://www.crowehorwath.net/uploadedFiles/UK/industries/Not_...

Fair Value
FRED 45 has many references to the term fair value which is defined as “The amount for which an asset could be exchanged, a liability settled, or an equity instrument granted could be exchanged between knowledgeable, willing parties in an arm‟s length transaction.”
The notes on the development of the FRED explain that “The Board discussed whether using a fair value would overstate the value of a donation where the entity is unable to exploit fully an asset and the equivalent service potential could be derived from a lower value asset. Being able to achieve the same service potential from a lower value asset might suggest that the value of the donated asset should be at the lower value. However, this [draft] Standard requires donated assets to be valued at their fair value. This reflects that the circumstances described above would rarely occur. In many cases, an entity would be able to sell the donated asset and if appropriate, purchase a cheaper asset with the equivalent service potential.”

http://connect.mcgraw-hill.com/sites/0077328787/student_view...

Assets acquired through the issuance of equity securities are valued at the fair value of the securities if known; if not known, the fair value of the assets received is used. Donated assets are valued at their fair value. (p. 515)

http://kpmgsk.lcc.ch/dbfetch/52616e646f6d49569aa90c859065cd0...

Karol Kawczyński
Poland
Local time: 04:35
Specializes in field
Native speaker of: Native in PolishPolish
PRO pts in category: 453
Notes to answerer
Asker: dziekuje


Peer comments on this answer (and responses from the answerer)
agree  Glaurung
5 mins
  -> Dziękuję :)

agree  Krzysztof Kajetanowicz: Nawet bez "their", imho.
5 hrs
  -> Dziękuję :)

agree  Polangmar
1 day 7 hrs
  -> Dziękuję :)
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Changes made by editors
Sep 13, 2011 - Changes made by Karol Kawczyński:
Created KOG entryKudoZ term » KOG term


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