Importance The article analyzes key contemporary areas of researches into valuation of assets for accounting purposes. Objectives The research pursues identifying key issues of asset valuation in accounting as mentioned in contemporary scientific publications. Methods The research employs methods of analysis, synthesis, comparison and economic grouping to examine areas for studying accounting valuation of assets. Results The article analyzes subjects and contents of scientific publications on asset valuation as released in some renowned journals of accounting. I consequently identified and systematized key contemporary areas of researches into asset valuation in accounting. Conclusions and Relevance The materials will be useful to study the elaboration of various issues of asset valuation and determine the most important areas for further studies. The findings can be used by post graduates and beginning scientists so to choose subjects of their researches and select respective scientific proceedings.
Keywords: asset valuation, accounting
References:
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