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International Accounting

1(247) - 2012 January

Problems and prospects of measurement and auditing value of non-financial assets in terms of application IFRS

Vol. 16, Iss. 1, JANUARY 2013

Available online: 6 January 2013

Subject Heading: Foreign experience

JEL Classification:

Slobodyanik Y.B. PhD in Economics, Associate Professor of department "Accounting and Audit", the Ukrainian Academy of Banking of the National Bank of Ukraine
Yslobodyanik@yandex.ru

Tymoshchenko Y.N. Assistant of department "Accounting and Audit", the Ukrainian Academy of Banking of the National Bank of Ukraine
ulkat@yandex.ru

Improvement of quality of financial reports is widely discussed issue at the international level. Actual way of achievement of a goal is application of fair value at an assessment of non-financial assets.
In the article the results of research of the methods of estimation of cost of assets used in Ukraine are presented, the need of expansion of scopes of fair value is proved and the new problems of audit of an assessment of non-financial assets in the state and commercial sectors are formulated.

Keywords: valuation of assets, fair value, the International Financial Report Standards, the International Valuation Standards, audit

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

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