Home  Journals  International Accounting  13(211) - 2012 April

Legal regulation of change in the system of standard regulation of accounting

Available online: 2 April 2012

Subject Heading: PROBLEMS. OPINION. SOLUTIONS

JEL Classification: 

The questions connected with an initial estimation of assets, their subsequent estimation, impairment of assets become especially actual in the conditions of instability of world economy. In the article approaches operating in the international practice to the account of impairment of assets which can be used the Russian organizations at an estimation of assets in the course of preparation of the financial reporting are considered

Keywords: impairment of assets, value in use, fair value, recoverable amount, cash generation unit

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

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