Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Essential issues of evaluation of non-monetary assets in accounting
Available online: 29 January 2014 Subject Heading: PROBLEMS OF ACCOUNT JEL Classification:
Non-monetary items cover a considerable part in the assets on the balance sheet. The nature of non-monetary assets leads to the difficulty of their assessment and recording in accounting books. This article deals with the most relevant issues in evaluation of non-monetary assets in the accounting theory. Solution of these issues can improve the information value of financial accounting. Keywords: evaluation, assets, monetary, income, money, inflation, uncertainty, risk, conservatism |
ISSN 2311-9381 (Online)
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