Home  Journals  International Accounting  25(367) - 2015 July

Issues of fair value measurement as per proceedings of contemporary scientists

Received: 10 June 2015

Accepted: 8 July 2015

Available online: 10 August 2015

Subject Heading: SCHOLAR DISPUTE

JEL Classification: 

Pages: 57-67

Importance Fair value is one of the most controversial types of value and measurement. This aspect is still actively disputed by Russian and foreign scientists. The article reviews the main areas of scientific researches into fair value measurement.
     Objectives The research aims at identifying the key issues of such measurements as presented in contemporary scientific publications.
     Methods Based on the methods of analysis, synthesis, comparison and economic grouping, I point out the key areas of scientific researches into measurement at fair value.
     Results I analyze subjects and contents of scientific publications on fair value measurement as released in some renowned journals of accounting, economic analysis, finance and credit. I identify and systematize the main areas of current researches into fair value and its application.
     Conclusions and Relevance The materials will be helpful in studying various aspects of fair value measurement and determining the most relevant areas of further research. The outcome may be used by postgraduates and young scientists to choose subjects of their researches into the fair value application and find suitable scientific proceedings.

Keywords: fair value, accounting, value, Russian Accounting Standards, International Financial Reporting Standards

References:

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