Home  Journals  International Accounting  10(130) - 2009 October

Present value: appraisal of assets and liabilities

Available online: 12 November 2009

Subject Heading: REPORTING REFORMING

JEL Classification: 

Present value with its features of use in Russian accounting, as a matter of kind of an estimate for assets and liabilities taking into consideration the international practice, are inquired into a question in the article. The main problems, appearing during the process of evaluating present values, are analyzed.

Keywords: present value, appraisal, assets, liabilities, IAS 17, fair value, interest rate, IAS 40, IAS 36, IAS 37

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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