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Article

Справедливая стоимость - что это: достоверная оценка или возможность манипулировать отчетностью?

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.