Plotnikov V.S.Doctor of Economic Sciences, Professor of the Department Economics and Finance, Russian Presidential Academy of National Economy and Public Administration, Balakovo Branch vcplotnikov@yandex.ru
Plotnikova O.V.PhD in Economics, Associate Professor of the Department of of Accounting and Finance, the Balakovo Institute of Economy and Business (Branch) of the Saratov State Social and Economic University vcplotnikov@yandex.ru
In article one of the most debatable questions of two last decades – an assessment of fair value in a context of the draft of the Concept of the international integrated reporting which caused the new progressive direction of development of accounting is considered. The assessment at fair value of objects of the account has to take a worthy place in this direction. In article on the basis of the analysis of procedures according to fair value it is proved that fair value not category and not the price, and the third type of the basic assumption providing use of fair value as an element of the integrated reporting.
Keywords: assessment of fair value, concept of the constructive obligation, risk assumption, uncertainty, information, obligations, risk of change of fair value, generation of economic benefits
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