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Tuyakova Z.S. SYSTEM APPROACH TO THE CLASSIFICATION OF COST APPRAISALS AT ACCOUNTINGThis article is devoted to one of problems of accounting theory – classification of cost appraisals. The author on the base of summarizing of modern classifications variety and their critical analysis gives essential specifications and additions in classification at such features as appraisal subject, method and functions of appraisals, and proves necessity of appraisals classification depending on influence on qualitative characteristic of accountability indexes and gives author’s vision of this classification content.
About this article
Author: Tuyakova Z.S.
Year: 2006
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Editor-in-chief |
Sergey Aleksandrovich
MIROSHNIKOV |
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