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International Accounting
 

The estimation of elements of the financial statements of the organization

Vol. 14, Iss. 1, JANUARY 2011

Available online: 18 January 2011

Subject Heading: PROBLEMS OF ACCOUNTING

JEL Classification: 

Slobodnyak I.A. associate professor of chair «The accounting and audit», Baikal national university of economics and law
slob.irk@mail.ru

Nowadays the problems of the estimation are paid much attention to. The questions of the assets’ estimation are key-questions in the International Financial Reporting Standards. The article is devoted to the estimation of assets paid on conditions of delay of payment.

Keywords: the International Financial Reporting Standards; the estimation of assets; delay of payment; discounting

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

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