THE FAIR VALUE OF AUTHENTIC AND TRUE METHOD OF ASSESSING THE LIABILITIES OF THE COMPANY
The article explores the nature of the category “assessment” in the scientific literature and normative documents; considered the types of assessments in the domestic and international practice; the methodology to assess the fair value of liabilities in accordance with IFRS; recommended methods for...
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| Format: | Article |
| Language: | deu |
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Publishing Center "Kyiv University"
2013-11-01
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| Series: | Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка |
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| Online Access: | http://bulletin-econom.univ.kiev.ua/wp-content/uploads/2015/11/153_23.pdf |
| _version_ | 1818507001101025280 |
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| author | S. Travinska |
| author_facet | S. Travinska |
| author_sort | S. Travinska |
| collection | DOAJ |
| description | The article explores the nature of the category “assessment” in the scientific literature and normative documents; considered the types of assessments in the domestic and international practice; the methodology to assess the fair value of liabilities in accordance with IFRS; recommended methods for assessment of certain types of current liabilities accounting. Also the author describes the case for the use of different systems assessments of reflection of economic operations of the company. Defined the essence and necessity of application of the fair value in respect of the liabilities that would provide a true assessment of the financial condition of the enterprise and rational management accounting. |
| first_indexed | 2024-12-10T22:12:33Z |
| format | Article |
| id | doaj.art-41bc5f2af9634ab4b5c27d8782e58f12 |
| institution | Directory Open Access Journal |
| issn | 1728-2667 2079-908X |
| language | deu |
| last_indexed | 2024-12-10T22:12:33Z |
| publishDate | 2013-11-01 |
| publisher | Publishing Center "Kyiv University" |
| record_format | Article |
| series | Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка |
| spelling | doaj.art-41bc5f2af9634ab4b5c27d8782e58f122022-12-22T01:31:34ZdeuPublishing Center "Kyiv University"Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка1728-26672079-908X2013-11-011115310311110.17721/1728-2667.2013/153-12/23THE FAIR VALUE OF AUTHENTIC AND TRUE METHOD OF ASSESSING THE LIABILITIES OF THE COMPANYS. TravinskaThe article explores the nature of the category “assessment” in the scientific literature and normative documents; considered the types of assessments in the domestic and international practice; the methodology to assess the fair value of liabilities in accordance with IFRS; recommended methods for assessment of certain types of current liabilities accounting. Also the author describes the case for the use of different systems assessments of reflection of economic operations of the company. Defined the essence and necessity of application of the fair value in respect of the liabilities that would provide a true assessment of the financial condition of the enterprise and rational management accounting.http://bulletin-econom.univ.kiev.ua/wp-content/uploads/2015/11/153_23.pdfassessmentcurrent liabilitiestypes of assessmentsfair valuemethod of measurement of fair valuethe current valuehistorical cost |
| spellingShingle | S. Travinska THE FAIR VALUE OF AUTHENTIC AND TRUE METHOD OF ASSESSING THE LIABILITIES OF THE COMPANY Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка assessment current liabilities types of assessments fair value method of measurement of fair value the current value historical cost |
| title | THE FAIR VALUE OF AUTHENTIC AND TRUE METHOD OF ASSESSING THE LIABILITIES OF THE COMPANY |
| title_full | THE FAIR VALUE OF AUTHENTIC AND TRUE METHOD OF ASSESSING THE LIABILITIES OF THE COMPANY |
| title_fullStr | THE FAIR VALUE OF AUTHENTIC AND TRUE METHOD OF ASSESSING THE LIABILITIES OF THE COMPANY |
| title_full_unstemmed | THE FAIR VALUE OF AUTHENTIC AND TRUE METHOD OF ASSESSING THE LIABILITIES OF THE COMPANY |
| title_short | THE FAIR VALUE OF AUTHENTIC AND TRUE METHOD OF ASSESSING THE LIABILITIES OF THE COMPANY |
| title_sort | fair value of authentic and true method of assessing the liabilities of the company |
| topic | assessment current liabilities types of assessments fair value method of measurement of fair value the current value historical cost |
| url | http://bulletin-econom.univ.kiev.ua/wp-content/uploads/2015/11/153_23.pdf |
| work_keys_str_mv | AT stravinska thefairvalueofauthenticandtruemethodofassessingtheliabilitiesofthecompany AT stravinska fairvalueofauthenticandtruemethodofassessingtheliabilitiesofthecompany |