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International Accounting
 

Topical issues of assessment of fair value of assets and obligations

Vol. 16, Iss. 22, JUNE 2013

Available online: 14 June 2013

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

Rognova O.V. Doctor of Economics, Head, the Department of Accounting and Corporate Finances, the Moscow State University of Mechanical Engineering
rognova@mail.ru

In the article the questions of measurement of assets and liabilities are considered and the existing tendencies in that area and factors are revealed. A number of fair values measurement aspects are analyzed.

Keywords: measurement of assets and liabilities, fair value, fair value measurement

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

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