The Development of the Concept of Fair Value
The article considers the issues of the content and the development of the concept of fair value. This concept has acquired the modern shape during the last two decades. Currently it is used in the International Financial Reporting Standards (IFRS) along with the concept of valuation at historical c...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | Russian |
| Published: |
Government of Russian Federation, Financial University
2019-01-01
|
| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/122 |