Home  Journals  International Accounting  4(298) - 2014 January

Essential issues of evaluation of non-monetary assets in accounting

Available online: 29 January 2014

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification: 

Non-monetary items cover a considerable part in the assets on the balance sheet. The nature of non-monetary assets leads to the difficulty of their assessment and recording in accounting books. This article deals with the most relevant issues in evaluation of non-monetary assets in the accounting theory. Solution of these issues can improve the information value of financial accounting.

Keywords: evaluation, assets, monetary, income, money, inflation, uncertainty, risk, conservatism

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

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