Home  Journals  International Accounting  4(136) - 2010 April

Problems of asset recognition on fair value

Available online: 9 April 2010

Subject Heading: PROBLEMS OF ACCOUNTING

JEL Classification: 

Application problems of the model of asset recognition on fair value in national accounting system, its advantages and disadvantages in the period of steady and recessionary economy are considered in the article. Key criteria for determination of asset fair value are carried out and analyzed. Analysis of fair value application in modern bookkeeping enables to simulate order of its formation and find out main characteristics of asset recognition on fair value.

Keywords: assets, bookkeeping, fair value, criteria, model, international standards of financial statements

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

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