Wycena środków trwałych jako materialny instrument polityki rachunkowości w zakresie kształtowania całkowitego dochodu przedsiębiorstwa

Based on the Accounting Act and IFRS, the paper analyses the effect and impact of the material instruments of the accounting policy in the area of fixed assets evaluation on other comprehensive income. It argues that the deliberate shaping of the other comprehensive income is possible through the selection of relevant regulations and the choice of appropriate instruments within the accounting policy, also in terms of fixed assets evaluation.