Assessment in Accounting Concept and Tools.pdf

Olena Fomina, Valeria Sopko, Oleksandr Zadniprovskyi, Olha Kyiashko, Mariana Muzychuk, Olha Hryhorenko, Iryna Martyniv, Iryna Musteca, Olena Moshkovska, Tetyana Lositska, Yulia Manachynska, Svitlana Luchyk, Volodymyr Yevdoshchak, Serhii Bai, Galina Piatnytska, Anna Hats & Klavdiia Yatsyshyna
The monograph is devoted to the study of the valuation in accounting (financial, managerial, actuarial) accounting, in the interests of business management and information support for interested parties.Reliable standing display of all accounting objects is carried out through the mechanisms of evaluation. Modern change of their dominants in the system of international standards consists, in particular, in a gradual transition first to the widespread use of fair value measurement, and then to the mixed assessment...
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