Home  Journals  International Accounting  46(196) - 2011 December

Improvement of model of definition of fair value of financial instruments

Available online: 8 December 2011

Subject Heading: The credit organizations

JEL Classification: 

The most difficult and the pressing issues connected (associated) with definition of fair value of assets are considered in the article. The concept of the active market is disclosed and specified.

Keywords: fair value, financial instruments, assessed of financial instruments, financial reporting standards, market prices, the active market, model of definition of fair cost

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

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