Features of information formation on the cost of assets according to requirements of national and international standards
Keywords:
accounting, international standards of financial statements, assets, assessment methods, cost, residual value, liquidation value, present value, replacement cost, amortized cost, fair value, original cost
Abstract
The article identifies the main types of evaluation assets cost, the carrying value, amortized cost, residual value, present value, fair value. The distinctive features of each value type are identified. There are investigated fundamental differences in the conceptual framework used in the valuation of assets in accordance with the requirements of Russian and international standards.
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Published
2015-04-22
How to Cite
Лаврухина, Т. А. (2015). Features of information formation on the cost of assets according to requirements of national and international standards. Modern Economics: Problems and Solutions, 3, 152-160. Retrieved from https://journals.vsu.ru/meps/article/view/5283
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