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International Accounting
 

Method of estimation of assets in accounting

Vol. 15, Iss. 7, FEBRUARY 2012

Available online: 16 February 2012

Subject Heading: Accounting problems

JEL Classification: 

Druzhilovskaya E.S. Lecturer of department “Accounting, economic analysis and audit”, Nizhny Novgorod State University named after N. Lobachevsky
druzhilovskaya@yandex.ru

The current problems of inventory accounting are analyzed. On the basis of the conducted research by the author offers improvement of method of an estimation of assets.

Keywords: method of inventory, fair value, the Russian and the International Financial Reporting Standards

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

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