Application of fair value in financial statements: a modern approach of founders and appraisers

Бесплатный доступ

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

Статья научная