Home  Journals  International Accounting  13(145) - 2010 October

About the project of the international financial reporting standards « Measurement of fair value »

Available online: 8 October 2010

Subject Heading: REFORMING OF ACCOUNTING

JEL Classification: 

In 2010 under the influence of financial crisis the IASB has made decision to develop the new standards of the financial reporting concerning including a fair value. In article substantive provisions and concepts of project IFRS «Measurement of fair value t» are analysed.

Keywords: accounting, an active, the financial obligation, fair cost, the market, the buyer, the seller, monetary unit

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

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