The fair value measurement under IFRS 13
Автор: Kiselevskaya E.E., Olesik E.N.
Журнал: Экономика и бизнес: теория и практика @economyandbusiness
Статья в выпуске: 12 (22), 2016 года.
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The article deals with the concept of fair value, international financial reporting standards 13, as well as methods of determining fair value according to this standard.
Fair value, financial instruments, financial assets, financial liabilities, international financial reporting standards
Короткий адрес: https://sciup.org/170180097
IDR: 170180097
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