FAIR VALUE MEASEREMENTS IN ACCOUNTING: GENESIS AND PERSPECTIVES CONCEPT
Journal Title: Экономика и финансы - Year 2015, Vol 1, Issue 10
Abstract
In the article investigate questions of the genesis, problems and prospects of measurements of fair value in accounting. Examines basic chronological stages of formation of the fair value of both the economic and accounting concepts, the criteria for fair value measurements in a modern light, in particular - in domestic practice, according to the recommendations IAS / IFRS and in accordance with US GAAP. Marked problematic aspects of the application of fair value measurement methodology of modern accounting
Authors and Affiliations
O. G. Zadnіprovskiy
Keywords
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