Valuation of assets and liabilities in the accounting system

Автор: Gibadullina E.R., Zhirova K.A.

Журнал: Экономика и бизнес: теория и практика @economyandbusiness

Статья в выпуске: 5-1 (87), 2022 года.

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The assessment of all assets and liabilities of an economic entity in the accounting system is carried out in a single monetary expression. Valuation methods should be fixed in the accounting policy, as they have a significant impact on the formation of objective information about the financial position of the organization. Thus, we can say that assessment is a way of reflecting accounting objects in the monetary meter.

Valuation, assets, liabilities, organization, accounting, cost, accounting policy, reporting, standards

Короткий адрес: https://sciup.org/170192382

IDR: 170192382

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