Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Present value: appraisal of assets and liabilities
Available online: 12 November 2009 Subject Heading: REPORTING REFORMING JEL Classification:
Present value with its features of use in Russian accounting, as a matter of kind of an estimate for assets and liabilities taking into consideration the international practice, are inquired into a question in the article. The main problems, appearing during the process of evaluating present values, are analyzed. Keywords: present value, appraisal, assets, liabilities, IAS 17, fair value, interest rate, IAS 40, IAS 36, IAS 37 |
ISSN 2311-9381 (Online)
|
|