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International Accounting

17(263) - 2013 May

Application hierarchical principles in the valuation of fair value in IFRS

Vol. 16, Iss. 17, MAY 2013

Available online: 13 May 2013

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification:

Breslavseva N.A. Doctor of Economics, Professor of Department «Accounting», the South-Russian State University of Economics and Service
breslavceva_na @mail.ru

Karaschenko V.V. PhD in Economics, Associate Professor of Department «Accounting», the South-Russian State University of Economics and Service
v.v.karaschenko@mail.ru

Proskurina V.A. PhD in Economics, Associate Professor of Department «Accounting», the South-Russian State University of Economics and Service
pav778@rambler.ru

Accounting according to fair value (also well-known as accounting according market «approximate» value) has remained a subject of extensive discussions and practical arguments and causes many questions concerning accounting of «fair value» in spite of issue of handbook of IFRS 13 «Fair value estimate».
In the article the hierarchy of fair value according to basic data of Levels 1, 2, 3 and the methods of estimate according to the chosen Level of basic data are analyzed. It is concluded that principles of IFRS 13 «Fair value estimate».

Keywords: fair value, hierarchical principles, levels of hierarchy, IFRS, methods of estimate

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

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