Problems of optimization of the assessment in financial accounting
Автор: Lipatova Svetlana Vladimirovna, Chunosova Darya Sergeyevna
Журнал: Экономика и социум @ekonomika-socium
Рубрика: Основной раздел
Статья в выпуске: 7 (26), 2016 года.
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Article is devoted to consideration of a problem of optimization of an assessment in financial accounting. Features of an assessment of assets in the conditions of reforming of national accounting system in compliance with international accounting standards are considered. Benefits and shortcomings of a method of fair value are shown. The conclusion is drawn on need of use of rules of IFRS by the Russian companies for the purpose of disclosure of information.
Assessment, assets, liabilities, reforming, cost, financial reporting, international standards
Короткий адрес: https://sciup.org/140121043
IDR: 140121043