@misc{Cebrowska_Teresa_Przesłanki_2005,
 author={Cebrowska, Teresa},
 year={2005},
 rights={Wszystkie prawa zastrzeżone (Copyright)},
 description={Prace Naukowe Akademii Ekonomicznej we Wrocławiu; 2005; nr 1082, s. 139-146},
 publisher={Wydawnictwo Akademii Ekonomicznej im. Oskara Langego we Wrocławiu},
 language={pol},
 abstract={The economy development, progressive globalization, changes in the conception of survey and valuation, improvement of their tools, appearance of new phenomena and transactions cause the fact that the IAS (International Accounting Standards) cannot be invariable. The domain nature of MSR (Mortage Servicing Rights) on one hand and their subordinate role to the financial statement on the other hand is responsible for the fact that the change of one of MSR or introduction of the new 1FRS (International Financial Reporting Standard) causes the so called domino effect - it requires some changes in another (or others) MSRs. This is what happened to MSR 36 "Drop in assets value". Introduction of MSSF 3 "Fusion of companies" which replaced MSR 22 forced changes in MSR 36. The article presents the reasons of those changes, their range and effects, taking into particular consideration the company value. (original abstract)},
 title={Przesłanki i zakres zmian w MSR 36 "Utrata wartości aktywów"},
 type={artykuł},
}