Home  Journals  International Accounting  19(217) - 2012 May

Sources of information for determining of fair value in the Russian market

Available online: 17 May 2012

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

The problems of search and use of information sources for the definition of fair value in according to the IFRS in conditions of market relations in Russia are considered in the article. The entity of sources of information for determining of the market value in accordance with IFRS, the law on accounting and reporting by the Russian Federation and the Russian Federation tax code (tax code) in the light of the mainstream in Russian tax account of "market value" are analyzed. The model of classification of information sources for determining of the fair value is disclosed.

Keywords: fair value, information sources for definition of fair value, market price, classification of sources of information

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

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