Application of fair value in financial statements: a modern approach of founders and appraisers
Автор: Kontorovich O.I., Grishkina S.N.
Журнал: Имущественные отношения в Российской Федерации @iovrf
Рубрика: Оценка всех видов собственности
Статья в выпуске: 10 (145), 2013 года.
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The problem of calculating the fair value of the organization of the assessment procedure of accounting items to reflect in the financial statements. The analysis of the International Financial Reporting Standards and International Valuation Standards. Compares the concept of «market value» and «fair value» and celebrated their fundamental differences. The conclusion about the importance of reporting of assets at fair value in the financial statements.
Accounting, international financial reporting standards, fair value, international valuation standards
Короткий адрес: https://sciup.org/170171971
IDR: 170171971