Moskva, Moscow, Russian Federation
Th e article analyzes the emerging problems in the process of assessing assets and liabilities at fair value. Attention is drawn to the inconsistencies and inaccuracies that prevent the presentation of fi nancial information useful for making management and investment decisions by interested users. Th e reason for what is happening is associated with ignoring, in the process of determining the fair value of accounting items, market characteristics, among which economic growth stands out. Th e author insists on the need to introduce into the assessment methodology not only the characteristics of assets and liabilities, but also the corresponding market characteristics.
valuation of assets and liabilities, fair value, international fi nancial reporting standards, market information, economic growth
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