The Analysis of Implementation Practice of Assets and Liabilities Valuation at Discounted Value in Russian Accounting

Golovina N.; Dolgaya S.

doi:doi:10.12737/article_5cb5a8711fb753.03379808

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The Analysis of Implementation Practice of Assets and Liabilities Valuation at Discounted Value in Russian Accounting

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THE ANALYSIS OF IMPLEMENTATION PRACTICE OF ASSETS AND LIABILITIES VALUATION AT DISCOUNTED VALUE IN RUSSIAN ACCOUNTING

Journal: AUDITOR Volume 5 № 4 , 2019

Rubrics: ANALYSIS AND DIAGNOSTIC

UDK 65 Управление предприятиями. Организация производства, торговли и транспорта

Golovina N. ¹

Dolgaya S. ²

Author and publication information

Authors:

1. Novosibirsk State University of Economics and management «NINH» (Department of Information and Analytical Support and Accounting, Lecturer)

Russian Federation

2. Novosibirsk state University of Economics and management «NINH» (Department of Information and Analytical Support and Accounting, Associate Professor)

Russian Federation

Type:

Article

DOI:

https://doi.org/10.12737/article_5cb5a8711fb753.03379808

Pages:

from 47 to 54

Status:

Published

Received:

16.04.2019

Accepted:

13.05.2019

Published:

13.05.2019

Subject area:

UDK 65 Управление предприятиями. Организация производства, торговли и транспорта

Language:

Russian, English

Keywords:

valuation, discounted value, international financial reporting standards, Federal accounting standards, commercial organization, fi nancial institutions.

Abstract and keywords

Abstract (English):
Th e article discusses the main stages of the implementation of assets and liabilities valuation at discounted value in the context of reforming Russian accounting. It identifi es some practical issues that are to be solved by economic actors conducting valuation at discounted value.

Keywords:
valuation, discounted value, international financial reporting standards, Federal accounting standards, commercial organization, fi nancial institutions.

References

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