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24 February 2021
Researchers Reveal Genetic Predisposition to Severe COVID-19
HSE University researchers have become the first in the world to discover genetic predisposition to severe COVID-19. The results of the study were published in the journal Frontiers in Immunology.
19 February 2021
Researchers Identify the Most Important Skills in Entrepreneurial Education
As part of the series, ‘Modern Analytics of Education’, the Human Capital Multidisciplinary Research Center has released a report entitled ‘Entrepreneurship Training in Universities in Russia and the World’. Based on a review of best practices, the authors identified 71 skills that are fostered in entrepreneurial education abroad. The researchers selected 63 programmes and courses from 44 universities and 24 countries for analysis.
19 February 2021
‘We Facilitate High-Speed Car Crashes and Study How Car Engines Work Based on Photos of Flying Debris’
Nikita Kazeev holds a Candidate of Sciences degree (Russian equivalent of a PhD) in Computer Science and a PhD in Physics. He is a Research Fellow at the LAMBDA Laboratory and works at CERN. In an interview with HSE News Service, he talked about what it was like to defend his dissertation in a double doctoral degree programme at HSE University and Sapienza University of Rome, what it is like to conduct research in Geneva, and why it is imperative to communicate with colleagues.

Article

Справедливая стоимость активов и обязательств

Аудит и финансовый анализ. 2011. № 5. С. 32-35.
Курапова М. А.

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.

Priority areas: economics
Language: Russian
Keywords: fair value valuation of assets and liabilities valuation methods of assets and liabilities financial reporting financial accounting market value historical cost reliability of financial informationinternational financial reporting standardsnational standards of accounting business valuation
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