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Tuyakova Z.S. FAIR VALUE IN THE MARKET APPRAISAL SYSTEM OF ACCOUNTING OBJECTSThis article is devoted to the one of more debated problem of accounting theory – Fair value. The author proves his position regarding to this term and forms the author’s determination of Fair value as a category of accounting on the base of critical analysis of this concept content giving in determinations of native economists and specificity of its using at accounting according to the conceptions of MSFO.
About this article
Author: Tuyakova Z.S.
Year: 2006
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Editor-in-chief |
Sergey Aleksandrovich
MIROSHNIKOV |
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