The analysis of companies of the fuel sector based on the example of companies quoted on the Warsaw Stock Exchange in Poland and their fair value between 2006-2016

2016 ◽  
Author(s):  
Rafał Parvi
Keyword(s):  
Stock Exchange ◽  
Fair Value ◽  
Warsaw Stock Exchange

scholarly journals Fair value in the measurement of assets and liabilities of selected banks

2020 ◽  
Vol 107 (163) ◽  
pp. 119-136
Author(s):  
Jerzy Gierusz ◽  
Karolina Dąbrowska
Keyword(s):  
Stock Exchange ◽  
Financial Statements ◽  
Fair Value ◽  
Consolidated Financial Statements ◽  
Warsaw Stock Exchange ◽  
The Subject ◽  
The One ◽  
Subjective Estimates ◽  
The Impact ◽  
Financial Result

The main purpose of this article is to determine the impact of changes in the fair value of assets and liabilities on the overall net result of selected banks listed on the Warsaw Stock Exchange. The research covered the consolidated financial statements of five banks, for the years 2014-2018. Methods of analyzing the literature on the subject, financial statements, and legal acts, including selected IFRS, were used. It has been shown that, on the one hand, fair value revaluations have a significant impact on the financial result of the described entities; on the other hand, the fair value in these entities is determined mainly at the 1st level of the hierarchy. This means that the basis for determining the fair value is observable prices on the market, and that the impact of subjective estimates on the financial result is small.

scholarly journals Impact of fair value measurement of investment properties on operating profits of selected developers listed on Warsaw Stock Exchange

2019 ◽  
Vol 2019 (102 (158)) ◽  
pp. 21-30
Author(s):  
Jerzy Gierusz ◽  
Karolina Lange
Keyword(s):  
Stock Exchange ◽  
Fair Value ◽  
Fair Value Measurement ◽  
Warsaw Stock Exchange ◽  
Value Measurement

Impact of fair value measurement of investment properties on operating profits of selected developers listed on Warsaw Stock Exchange

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