Book
Management Accounting: A Key to Your Success in the Exam
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 place of innovation process in the system of enterprise’s business processes is determined in this article. The paper specifies the structure of innovation process and highlights peculiarities of preparing accounting information under different scenario conditions. These peculiarities are illustrated with practical cases.
This article is of interest for scientists-analysts and has the important practical value.
The manual is given a general description of the methods and the Principles of accounting, as well as the main topics of financial accounting with examples. In the fourth part of the work presented prac-cal objectives for the course, as well as complex tasks and a test. The manual is intended for students majoring in "Economics" and "Management", studying accounting course. Also, benefits may be useful to managers and financiers, who are faced with accounting and reporting systems in the enterprise, as well as for anyone interested in the issues of accounting.