THE CONCEPT OF FAIR VALUE OF ASSETS AND ITS ECONOMIC NATURE AND CONTENT
Parole chiave:
Fair value,Abstract
In this thesis, suggestions are made about the concept of the true value of assets in enterprises and their economic content.
Riferimenti bibliografici
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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