FAIR VALUE CONCEPT IMPLEMENTATION INTO COMPANIES? ACCOUNTING PROCEDURES
Електронний архів Житомирського державного технологічного університету
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| Title |
FAIR VALUE CONCEPT IMPLEMENTATION INTO COMPANIES? ACCOUNTING PROCEDURES
????????????? ????????? ???????????? ???????? ? ???????? ???????? ???????? |
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| Creator |
Kharlamova, O.V.
?????????, ?.?. |
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| Subject |
fair value
IFRS financial reporting accounting procedures measurement ??????????? ???????? ???? ????????? ????????? ????????????? ????????? ??????????? |
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| Description |
???????????? ??????????? ????????? ????????? ???????????? ???????? ?? ?? ????????????? ? ???????? ???????? ???????? ???????????? ???????? ?? ???????????? ????? ??? ????????? ? ?????? ??????????? ?????????? ?????????? ?????????. ????????? ??????????? ? ???????? ????????? ???????????? ????????. ???? ??????????? ??????? ? ?????????? ???????????? ??????? ????????? ????????? ???????????? ????????, ???????????? ???????? ?? ???????????? ? ???????? ???????????? ???? ?? ????????????? ? ???????? ???????? ????????. ??????. ?? ??????????? ??????????? ???? ??????????? ??????????? ??????, ???????????? ? ??????????????, ???????????? ??????, ????????? ??????, ????? ???????????? ?? ????????. ??????????. ???????????? ??????????? ? ???????????? ???????? ???????????? ????????? ???????????? ???????? ? ????????? ???????? ????????, ?????????????? ??????? ?????????? ????????? ???? ? ????, ????????????? ???? ??? ??, ?? ???????? ????????? ???????????? ????????? ???????????? ???????? ??????? ? ?? ???????????? ??? ??????????????? ????????, ????????????? ??????? ?????????? ???????????? ???????? ? ????? ??????? ? ?????????? ???????? ?? ?? ??????????, ??????????? ???????? ??? ??? ???????????? ????????? ???????????? ???????? ? ????????? ????????. ???????????. ???? ????????? ???? 13 ??????????, ??????????, ????????? ?????? ??? ????????? ???????? (??? ???????? ????????), ??????? ?????????? ? ???????? ??????????? ??????? ???????????? ???????????? ???????, ?????? ???????? ??????????? ???????? ????? ? ??????? ?????? ? ????? ?????????, ????????? ?? ?????????? ????????, ?????????? ???????? ?????????? ? ????????? ?? ?????????? ?????????. Introduction. Relevance of the research of the fair value accounting concept and implementation thereof into companies? accounting procedures is determined in the requirements of use thereof indicated in more than a half of the applicable International Financial Reporting Standards. Fair value accounting concept is a subject of the research. Purposes of the research are to carry out a contextual analysis of the fair value accounting concept, to summarize the cases of use thereof as well as to develop recommendations of implementation thereof into companies? accounting procedures. Materials and Methods. Contextual analysis, summarization and systematization, comparative analysis, scenario approach, method of classification and hierarchy were used as the research instruments. Results. The research results are a summarization of the cases of use of the fair value concept in accounting procedures of the companies executing their financial reports on the grounds of the IFRS, proving the thesis that the main idea of the fair value concept use consists of liberation thereof from specify of a company, specification of the methods of the fair value determination within each of the allowed determination approaches, a developed algorithm of the company?s actions at the fair value concept use in the accounting procedures. Discussion. The new provisions included to the IFRS 13 first of all require determining of the main (or the most beneficial) markets, analysis of the beast and the most effective means of non-financial assets use, selection of the most relevant initial data and assessment methods within the frameworks of the market, income-based and cost-based approaches, extension of the list of disclosures in the Notes to the financial reports. |
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| Date |
2016-04-26T07:41:47Z
2016-04-26T07:41:47Z 2015 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/3089
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| Language |
en
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ????. ?????;???.1(31)
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| Publisher |
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