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Kerimov F.V. APPRAISAL AT FAIR VALUE AT THE SYSTEM OF MSFO: CONCEPT AND REVIEW OF USINGThe concept "Fair value" which is treated ambiguously in economic society as from the side of accounting as from the side of its users, is analyzed in this article. Necessary conditions of appraisal at fair value are conducted and generalized determination of fair value criteria is given on the base of financial accounting standards of USA and international standards. The review of fair value concept using in the system MSFO is given in this article. The concept of fair value is regarded from the point of view of financial accounting different elements.
About this article
Author: Kerimov F.V.
Year: 2006
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Editor-in-chief |
Sergey Aleksandrovich
MIROSHNIKOV |
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