THE CONCEPT OF FAIR VALUE OF ASSETS AND ITS ECONOMIC NATURE AND CONTENT

Authors

  • Sayfullayev Mekhroj Sayfullayevich Senior teacher of Tashkent State University of Economics, Ph.D

Keywords:

Fair value,

Abstract

In this thesis, suggestions are made about the concept of the true value of assets in enterprises and their economic content.

References

Riedl EJ (2004). "An examination of long-lived asset impairment," The Accounting Review, 79(3), 823-852 . .

Zhao Chunguang (2006). Asset Impairments and Earnings Management: Policy Implications of the Asset Impairment Principle, Accounting Research

Manko S. V. Methods of discounting assets and liabilities in preparation of financial statements / S.V. Manko //Korporativnaya finansovaya otchetnost.

Barnhols, S.B. Methodology of economic analysis of economic data: uchebnoe posobie / S.B. Barnhols, M.V. Melnik. - M.: Finance and statistics, 2003. - 240 p.

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Published

2023-09-30

Issue

Vol. 12 (2023): Special Issue: Modern Aspects of Economic and Social Sustainable Development

Section

Articles

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