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FAIR VALUE CONCEPT IMPLEMENTATION INTO COMPANIES? ACCOUNTING PROCEDURES

Електронний архів Житомирського державного технологічного університету

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Field Value
 
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 ???????????? ??????????? ????????? ????????? ???????????? ???????? ?? ?? ????????????? ? ???????? ???????? ???????? ???????????? ???????? ?? ???????????? ????? ??? ????????? ? ?????? ??????????? ?????????? ?????????? ?????????. ????????? ??????????? ? ???????? ????????? ???????????? ????????.
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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.
 
Date 2016-04-26T07:41:47Z
2016-04-26T07:41:47Z
2015
 
Type Article
 
Identifier http://eztuir.ztu.edu.ua/123456789/3089
 
Language en
 
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