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Електронний архів Житомирського державного технологічного університету

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Title ???????? ?????? ? ??????????????? ??????
Development of Valuation in Accounting
 
Creator ?????????, ????? ??????????
Suprunova, I.V.
 
Subject ?????? ? ??????????????? ??????
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valuation in accounting
cost
value
price
valuation
accounting valuation
subjects of valuation
independent valuation
expert valuation
methods of valuation
fair value
market value
valuation of investment real-estate
 
Description ?????????? ?????????? ????????????? ??????????? ???????? ? ????????
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Thesis is dedicated to the grounding of the theoretical statements and working out of
recommendations on improving the essence and the order of applying valuation in
accounting as an element of its method.
Valuation in accounting through the prism of economic theories of value has been
considered in the thesis. Essence of the concept ?valuation in accounting? has been
specified and the concordance of concepts of valuation in accounting for its usage by the
subjects of valuation has been drawn. System research of valuation in the context of object
and subject approach has been carried out. Complex model of valuation in accounting
which outlines system approach to its carrying out by internal (accountant and valuation
committee) and external (independent expert, court expert) subjects of valuation, follows
the requirements of current legislation and economic expediency as well as the level of
competence shown by the subjects of valuation has been worked out. The order of
choosing and documenting cooperation with external subjects of valuation has been
suggested. Ways of reducing the diversity of valuation methods in accounting and cases of
using accountant?s professional judgment through working out of the project Accounting
Statements (Standards) ?Accounting Policy? with the further development of standards in
the branch have been determined. Suggestions on recognition, valuation and accounting
recognition of investment real estate in accounting have been given. Existing approaches
to organization and methods of internal control over whether the statements of accounting
policy concerning valuation methods are being followed have been improved.
 
Date 2016-02-23T13:34:33Z
2016-02-23T13:34:33Z
2010-09-18
 
Type Other
 
Identifier http://eztuir.ztu.edu.ua/123456789/1272
 
Language uk
 
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