Article
Справедливая стоимость активов и обязательств
This article is devoted to valuation of assets and liabilities at fair value in accounting. The author gives a definition of fair value according to different systems of accounting (IFRS, U.S. GAAP, RAS). In this article the author gives a comparative analysis of valuating methods of assets and liabilities in Russian accounting and international practice, also author investigates fair value valuating methods and gives analysis of positive and negative sides of valuation of assets and liabilities at fair value.
This article is devoted to valuation of assets and liabilities at fair value in accounting. The author gives a definition of fair value according to different systems of accounting (IFRS, U.S. GAAP, RAS). In this article the author gives a comparative analysis of valuating methods of assets and liabilities in Russian accounting and international practice, also author investigates fair value valuating methods and gives analysis of positive and negative sides of valuation of assets and liabilities at fair value.
The author of this article compares the rules of accounting and disclosure in the financial (accounting) statements of the inventories according to the international and local standards, estimates the impact of differences between the applied rules on the financial condition of the organization.