BALANCE SHEET VALUATION OF SHARES BASED ON FAIR VALUE IN ACTIVE MARKETS ESTIMATED ON THE BASIS OF ECONOMIC AND FINANCIAL MODELS
Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
BALANCE SHEET VALUATION OF SHARES BASED ON FAIR VALUE IN ACTIVE MARKETS ESTIMATED ON THE BASIS OF ECONOMIC AND FINANCIAL MODELS
????????? ?????? ????? ?? ?????? ?? ???????????? ????????, ?????????? ?? ?????? ??????????? ?? ?????????? ??????? |
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| Creator |
Bielawski, ?.
??????????, ?. |
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| Subject |
accounting
financial instruments fair value balance sheet valuation shares ?????????????? ????? ????????? ??????????? ??????????? ???????? ????????? ?????? ????? |
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| Description |
????????? ??????????? ????????? ?? ??????????? ????????? ??????? ??? ???????? ???????????? ???????, ???????, ?????????????? ???????, ???? ??? ?????? ?? ????????? ??????????? ?????? ??? ???????????? ?? ????????. ?????? ?? ????????????? ??????? ? ???????????? ???????????? ???????? ? ?????? ?????????? ????????????. ?????????? ?? ???? ?????????, ????? ?????????????? ??? ???????? ?????????? ???????????: ???????????, ??? ???? ???????????? ?? ???????? ??????, ? ?? ???????????, ??? ???? ???? ???? ?? ????? ?? ???????. ??????????? ??????? ????? ?????????? ?? ?????? ?????????????? ?????????, ? ??? ??? ?? ??????????? ??????? ???? ?????????? ?? ?????? ??????? ?? ?????? ?????? ????????. ?????? ????????? ?????? ?????????? ?????? ????? ?? ?????? ?? ???????????? ????????, ?????????? ?? ?????? ??????????? ?? ?????????? ???????. ?????? ??? ?? ???? ??????????? ?????????? ??????????? ??????????? ?? ?????????? ?? ???? ???????????? ???????, ??????, ????????? ?? ????????? ???????????? ???????? ?? ???????? ???????? ?????, ?????????? ???????????? ?? ??????????? ????????. Financial instruments pose a number of problems in economic sciences, especially in accountancy which deals with continuous measurements of these instruments in practice. One of the major problems is the use of fair value is valuating financial instruments. According to this category, two basic financial instruments ca be identified ? instruments whose prices are determined by active markets and those for which such prices and markets do not exist. The first class is valuated on the basis of accounting categories while the second type of instruments is valuated on the basis of value estimation models and techniques. The paper presents the models for balance sheet valuation of shares based on fair value in active markets estimated on the basis of economic and financial models. The pap er aims to present the results of empirical research and a comparison, on the basis of statistical methods, of valuations based on the actual fair value and estimated share values determined by economic and financial methods. |
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| Date |
2016-04-18T12:18:42Z
2016-04-18T12:18:42Z 2012 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2931
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| Language |
en
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;3(24)
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| Publisher |
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