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Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
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Development of Valuation in Accounting |
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| Creator |
?????????, ????? ??????????
Suprunova, I.V. |
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| Subject |
?????? ? ??????????????? ??????
???????? ???????? ???? ?????????? ???????? ?????? ???????? ?????? ????????? ?????? ????????? ?????? ?????? ?????? ??????????? ???????? ??????? ???????? ?????? ????????????? ??????????? 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 |
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| Description |
?????????? ?????????? ????????????? ??????????? ???????? ? ???????? ?????????? ???????????? ? ????????????? ???????? ?? ??????? ???????????? ?????? ? ??????????????? ?????? ?? ???????? ???? ??????. ? ?????????? ?????????? ?????? ? ??????????????? ?????? ????? ?????? ??????????? ?????? ????????. ???????? ????? ??????? ??????? ? ??????????????? ??????? ?? ????????? ?????????? ??????????? ??????? ?????? ? ??????????????? ?????? ??? ???? ???????????? ?????????? ??????. ????????? ???????? ??????????? ?????? ? ??????? ????????-??????????? ???????. ?????????? ?????????? ?????? ?????? ? ??????????????? ??????, ??? ???????? ????????? ?????? ?? ?? ?????????? ??????????? (????????? ? ??????? ? ??????) ? ?????????? (?????????? ????????, ??????? ???????) ?????????? ??????, ???????? ?????? ??????? ????????????? ? ??????????? ???????????, ?????? ?????????????? ????????? ??????. ????????????? ??????? ?????? ?? ??????????????? ?????????? ????????? ?? ????????? ????????? ??????. ????????? ??????? ?????????? ????????????? ??????? ?????? ? ??????????????? ?????? ?? ???????? ???????????? ???????????? ???????? ?????????? ????? ???????? ??????? ????????? (?????????) ??????????????? ?????? ????????? ???????? ????????????? ? ????????? ????????? ????????? ??????????. ?????? ?????????? ???? ????????, ?????? ?? ?????????? ???????????? ????????????? ??????????? ? ??????????????? ??????. ???????????? ??????? ??????? ?? ??????????? ?? ???????? ???????????? ???????? ?????????? ???????? ????????? ???????? ???? ??????? ??????. 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. |
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| Date |
2016-02-23T13:34:33Z
2016-02-23T13:34:33Z 2010-09-18 |
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| Type |
Other
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/1272
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| Language |
uk
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| Relation |
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| Publisher |
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