Growing information requirements make the problematic of economical measuring system in accountancy more and more complex. The account appraisal of the property resources in current value and not in historical value is becoming increasingly important. It delivers more adequate information before making a decision. This information is therefore more valuable because it reflects gains that the property component can bring in the future resulting from its usage. The article focuses on presenting one of the areas of balance appraisal based on calculating the recoverable value which reflects the potential for generating economic gains that is at the disposal of the company's assets. The balance appraisal at the level of the recoverable value makes the verification of the usefulness or lack of economic usefulness of the assets possible, as well as their potential for attaining economic gains.
Financed by the National Centre for Research and Development under grant No. SP/I/1/77065/10 by the strategic scientific research and experimental development program:
SYNAT - “Interdisciplinary System for Interactive Scientific and Scientific-Technical Information”.