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  • Оценка активов при первоначальном признании в соответствие с Международными стандартами финансовой отчетности

Article

Оценка активов при первоначальном признании в соответствие с Международными стандартами финансовой отчетности

Учет, анализ и аудит. 2010. № 1. С. 21-37.
Макушина Е. Ю., Соловьева О. В.

IFRS offer a number of asset valuation models at initial recognition. Still the calculations under the methods in question may vary widely with the initial value every now and then. The article offers a detailed insight into the asset valuation techniques and provides corporate strategist with the practical guideline on how to make the most out of each and every calculation option. In addition, it addresses the fair value problem - one of the topical issues in modern accounting that is currently under review by accounting policymakers - and related questions.