Home  Journals  International Accounting  3(153) - 2011 January

Enterprise assets and their evaluation in financial statements

Available online: 21 January 2011

Subject Heading: REFORMING OF ACCOUNTING

JEL Classification: 

The key concepts have been singled out to improve assets data qualitative characteristics in financial statements, as well as ways of their realization have been worked over. Careful attention has been paid to the evaluation of enterprise assets according to the fair value.

Keywords: property law, right of possession, assets, competitive market, active market, fair value, value in use

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

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