Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Influence of institutional interrelations on formation of fair value as base paradigm of conceptual bases of financial statements
Available online: 11 July 2012 Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS JEL Classification:
The historical and modern aspects of formation of fair value are investigated in the article. The author offers the research of the International Financial Reporting Standard (IFRS) 13 "An assessment at fair value" and the draft of methodical recommendations "About an assessment of assets and obligations at fair cost" which application will help to eliminate difficulties of transition to the new type of an assessment which earlier wasn't applied in the Russian practice of the account Keywords: fair value, market value, specific value, observed rates unobservable price, fair value hierarchy |
ISSN 2311-9381 (Online)
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