Home  Journals  International Accounting  26(224) - 2012 July

Influence of institutional interrelations on formation of fair value as base paradigm of conceptual bases of financial statements

Available online: 11 July 2012

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

The historical and modern aspects of formation of fair value are investigated in the article. The author offers the research of the International Financial Reporting Standard (IFRS) 13 "An assessment at fair value" and the draft of methodical recommendations "About an assessment of assets and obligations at fair cost" which application will help to eliminate difficulties of transition to the new type of an assessment which earlier wasn't applied in the Russian practice of the account

Keywords: fair value, market value, specific value, observed rates unobservable price, fair value hierarchy

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

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